he/she accepts
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The present tense of "accept" is "accepts."
Present Simple: I should accept your challenge. Past Simple: I should have accepted your challenge.
Yes, it is present tense in the third person singular. "Deny" is also present tense.I denyWe denyYou denyHe/she deniesThey deny
I accept your proposal to work on this project together.
A homophone for "accept" is "except."