وَاعْلَمْ أَنَّ «كَمْ» فِي الْوَجْهَيْنِ يَقَعُ مَنْصُوبًا إِذَا كَانَ بَعْدَهُ فِعْلٌ غَيْرُ مُشْتَغِلٍ عَنْهُ بِضَمِيرِهِ أَوْ شِبْهِهِ.
Translation: Kam may occupy an accusative syntactic position in either use when the following verb is not already occupied by its resumptive pronoun or an equivalent.
The term accusative does not mean kam acquires a fatḥah: kam remains fixed on sukūn but occupies the accusative syntactic position. A resumptive object pronoun can change the clause analysis.