According to the Terms of Service:
To prevent fraud and abuse, users are limited to one active account.
Any additional account determined to be created to:
- circumvent guidelines,
- promote competitive advantages,
- or mislead the Fiverr community,
will be disabled.
Users must be able to verify their account ownership through Customer Support by providing materials that prove ownership of that account.
It means:
- you can own only one account.
- you must be able to prove the ownership of your account.
- if Fiverr determines that an additional account is used to circumvent the Terms of Service, the additional account will be disabled.
There is no mention of “using two accounts from the same device”.