أَنَا، أَنْتَ، هُوَ، نَحْنُ are pronouns, referring to speaker, addressee, or someone absent.
هُوَ مُجْتَهِدٌ. — He is diligent.
Huwa: detached pronoun built on fatḥa, in nominative position as mubtadaʾ. Mujtahidun: nominative predicate.
Its fixed fatḥa does not make it accusative.