Ashley, if you are talking about a Freelancer profile account which is essentially spam or which has other problems, then at the top right-hand corner of each freelancer screen, there is a link/button that says "Flag as Inapropriate".
Just use this tool. You do not need help from Customer Support or from a Forum Moderator in order to flag a SPAM profile. That is one of the options provided.
If that is not what you mean when you refer to a "spam account," then please explain further and we'll try to help you.
Also, I noticed that your thread title was "scam assistance," but in your post you mentioned a spam account.
These are different things.
Spam accounts may not be scams at all. A spam account may be just random characters typed on a keyboard, an advertisement asking people buy an album from iTunes, a petition to ban puppies, or all kinds of things. Not necessarily a scam.
And scams are rarely identifiable as "spam," and are best identified specifically as scams, not spam.