Change the file extension and remove the directory from the URL htaccess

I need it to

1. http://site:8080/acc/cl.php opened in the browser as http://site:8080/cl.html
2. http://site:8080/acc/cl-main.php?cid=1 opened in the browser as http://site:8080/cl-main.html

So far, the only rule that works for me is for files in the root of the site, where I remove php and replace it with html

RewriteEngine on
RewriteBase /

RewriteCond %{THE_REQUEST} (.*).html
RewriteRule ^(.*).html $1.php [L]

but this rule no works

RewriteCond %{THE_REQUEST} acc/(.*).html
RewriteRule ^acc/(.+).html$ acc/$1.php [L]