Magical Accuracy affects the character's ability to hit a target with a magical attack, spell or CCs/debuffs. The higher the Magical Accuracy, the more likely a spell/debuff/CC is to land on the target. For Sorcerers, Spiritmasters, Gunslingers, Songweavers and even Clerics who deal magical damage, they benefit greatly from high magical accuracy. Many CCs and debuffs from physical damaging classes are also determined by Magical Accuracy, though Accuracy will initially determine whether a physical damaging skill with a debuff/CC will land in the first place. Magical Accuracy is countered by Magical Resistance.