[FIR] Don't report EXPOSED_FUNCTION_RETURN_TYPE on property accessors

compiler/fir/analysis-tests/tests-gen/org/jetbrains/kotlin/test/runners/FirOldFrontendDiagnosticsTestGenerated.java

@@ -30930,6 +30930,12 @@ public class FirOldFrontendDiagnosticsTestGenerated extends AbstractFirDiagnosti
             public void testLackOfInvisibleSetterOfJavaClassInSamePackage() throws Exception {
                 runTest("compiler/testData/diagnostics/tests/visibility/lackOfInvisibleSetterOfJavaClassInSamePackage.kt");
             }
+
+            @Test
+            @TestMetadata("protectedInternal.kt")
+            public void testProtectedInternal() throws Exception {
+                runTest("compiler/testData/diagnostics/tests/visibility/protectedInternal.kt");
+            }
         }
 
         @Nested

compiler/fir/analysis-tests/tests-gen/org/jetbrains/kotlin/test/runners/FirOldFrontendDiagnosticsWithLightTreeTestGenerated.java

@@ -30930,6 +30930,12 @@ public class FirOldFrontendDiagnosticsWithLightTreeTestGenerated extends Abstrac
             public void testLackOfInvisibleSetterOfJavaClassInSamePackage() throws Exception {
                 runTest("compiler/testData/diagnostics/tests/visibility/lackOfInvisibleSetterOfJavaClassInSamePackage.kt");
             }
+
+            @Test
+            @TestMetadata("protectedInternal.kt")
+            public void testProtectedInternal() throws Exception {
+                runTest("compiler/testData/diagnostics/tests/visibility/protectedInternal.kt");
+            }
         }
 
         @Nested

compiler/fir/checkers/src/org/jetbrains/kotlin/fir/analysis/checkers/declaration/FirExposedVisibilityDeclarationChecker.kt

@@ -110,7 +110,7 @@ object FirExposedVisibilityDeclarationChecker : FirBasicDeclarationChecker() {
         val functionVisibility = (declaration as FirMemberDeclaration).effectiveVisibility
 
         if (functionVisibility == EffectiveVisibility.Local) return
-        if (declaration !is FirConstructor) {
+        if (declaration !is FirConstructor && declaration !is FirPropertyAccessor) {
             val restricting = declaration.returnTypeRef.coneTypeSafe<ConeKotlinType>()
                 ?.findVisibilityExposure(context, functionVisibility)
             if (restricting != null) {