Yellow tech require no defence roll, therefore abilities like Sab, Vital Shot, Shrap Bomb, Thermo Nade, etc.. don't require accuracy. Whereas white attacks does a defence roll, ie abilites like Wounding, Speed, Hemo, Charged Burst, Aimed, etc.. require a high accuracy to avoid being deflected, dodged or missed.
Though I don't know if accuracy effects their internal/elemental resistance, which can be anywhere between 10% to 19% depending if they pickup the talent which increases it.