Stats Guide - Accuracy

The Accuracy (or sometimes called "acc" by players; you might meet it named as "hit" on some effects into the game)
is a stat that gives you a chance to not miss the enemy while hitting him. It is countered by the Evade Rate.

Your accuracy must be 1000 points above the enemy's evade rate to not miss him anymore! For example, if the enemy has 200 evade rate, you need 1200 to not miss him or you will land missed hits otherwise.

A higher value than the one required to successfully hit an enemy results in a bonus crit rate conversion: each 50 points of accuracy above the required value will be converted into 1 hidden percent of additional crit rate. The gap between your accuracy and the enemy's evade rate (1000 points above enemy's evade rate) is also considered as hidden crit rate, so having exactly 1000 accuracy above enemy's evade results in 20% of extra hidden crit rate.

Here is a formula to calculate it:

(player_accuracy - enemy_evasion) / 50

The accuracy soft cap varies depending on the maze/raid. (check the link just below to get details on it)

Accuracy vs Evasion Relation formula here

Since accuracy is responsible of avoiding missing enemies, and since having 100% crit rate or more doesn't prevent from missing enemies in case of accuracy lacking, it is strongly recommended to aim for the minimum accuracy requirements for raids, and as much as possible striving to reach the minimum value for 0% miss rate.