they ... him/her/it
Ils l'accusèrent d'avoir volé le vélo.
They accused him of stealing the bicycle.
Ils l'ont et ils vont s'en servir pour nous dénoncer.
They have it, and they're going to use it to report us.
— Insaisissables 2 (2016)
They themselves were unaware of it.
They elected her president.
Ils l'accusèrent de dire un mensonge.
They accused him of telling a lie.