Well the sad part is that I gave it a total tune up with fresh oil change, new cap and rotor, new wires, new plugs. new vacuum hoses too and it still failed. I don't even know where to begin on checking the EGR system. I really didn't want to have to sink a bunch of money into a 21 year old car especially since it runs just fine. Its one of my biggest pet peeves about living in CA. The damn smog testing.

 

And the CO? Need all three numbers to properly diagnose.

Both measures aren't too far away from passing. I think others hit the nail on the head: the EGR ports need cleaning. Since the primary ignition parts are new, if the CO is high too then I'd lean toward a lazy O2 sensor.

Look in the Common DIY sticky for 4th Generation Accord EGR Port Cleaning. It's not an expensive DIY.