Good moning Savi,
I think that your are talking about the acceleration in the go around in case of an engine failure.
Of course is very important to acelerate the plane so about that i can say you that some operators make the acceleration just where itīs written in the SOP of each airport but when i made my type rating (A320) i knew some instructors that said me to acelerate the plane at the altittude that is written in the SOP but others said me to acelerate the plane in the MSA in order to use those 10minutes of TOGA (Maximum thrust) so....i donīt know, i think that we can easily find many opinions about this...what do you thing? anyone wants to tell us about this?
thank you