Hi,
the conformity_azure_account resource does not not read the account tags from the backend. As a consequence of this, tag changes in the backend cannot be taken into account by Terraform. In addition, existing tags are also not added to the Terraform state when a resource is imported into the state and are overwritten on the first terraform apply.
The conformity_aws_account does behave correctly: https://github.com/trendmicro/terraform-provider-conformity/blob/main/conformity/resource_aws_account.go#L157