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/usr/share/irssi/help/accept is in irssi 0.8.15-5ubuntu3.6.

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The actual contents of the file can be viewed below.

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ACCEPT %|[[-]nick,...]
MODE <your nick> <+|->g

Works only in some IRC networks.

ACCEPT allows you to specify who you want to receive private messages and notices from while you are in callerid (+g) mode. When you have user mode +g enabled, messages from other users are blocked and the sender is notified; you are also notified but at most once per minute. IRC operators and services can usually send through +g.

The accept list is lost when you disconnect. Users are automatically removed from the accept list if they quit, split or change nick.

The argument is a comma-separated list of nicks to add or (when prefixed with a '-') to remove. No output is returned for users successfully added or removed. If no arguments are given, your accept list is displayed (ACCEPT * on the protocol level). 

Example:
    /ACCEPT user1,user2,-user3,-user4  - Adds user1 and user2 and removes
                                         user3 and user4.
 
See also: IGNORE, SILENCE