President Reagan will be called to account for his failure to move decisively on reducing acid rain when he meets Wednesday with visiting Canadian Prime Minister Brian Mulroney, Ottawa officials said.

Mulroney travels to Washington late Tuesday for his fourth and final meeting with Reagan before the president retires from office in January.Senior Canadian officials told reporters in a recent presummit briefing the government expects little response from Reagan on acid rain and is hoping that a future administration will be more helpful.

"We have not yet succeeded in persuading the U.S. administration in what we see as the irreducible minimum . . . an accord with targeted, scheduled reductions in emissions of acid rain," officials said.

While Mulroney will continue to press Reagan on acid rain, officials acknowledged "we do not anticipate a breakthrough" in Washington.

Mulroney is scheduled to meet with Reagan Wednesday morning before addressing Congress on acid rain and the Canada-U.S. free trade agreement in the afternoon.

Mulroney was to meet Thursday with Vice President George Bush, Secretary of State George Shultz, Treasury Secretary James Baker and Senate Majority Leader Robert Byrd. He returns to Ottawa late Thursday.

Canadian officials said Mulroney's meeting with Reagan at the White House will touch on defense, Arctic sovereignty, preparations for the Toronto economic summit of the seven largest Western industrial nations and free trade.

Asked what message Mulroney will deliver to the president, officials replied: "The United States has a moral, neighborly and legal obligation to reduce pollutants that are causing damage to our forests, our lakes and our wildlife."