_sass/_components/accordion.scss
.usa-accordion-button-chevron {
&[aria-expanded=false] {
background-image: url('../img/arrow-down.png');
background-image: url('../img/arrow-down.svg');
}
&[aria-expanded=true] {
background-image: url('../img/arrow-up.png');
background-image: url('../img/arrow-up.svg');
}
}