At 5.3. AS2 object, the spec says
For as:object, one of the core [Object Types](https://www.w3.org/TR/activitystreams-core/#object-types) MUST be expressed. In addition to these [Object Types](https://www.w3.org/TR/activitystreams-core/#object-types), types ([[URI]](https://www.eventnotifications.net/#biblio-uri)s) originating from vocabularies chosen by an application domain MAY be specified.
However, this is not true for as:Accept and as:Reject where the object must be an as:Offer