Explanation

The verb 'accuse' governs the preposition 'of' — one is 'accused of' a crime, so the correct sentence is 'The police accused him of theft.' 'Charged with' is the parallel idiom, but 'accuse' never pairs with 'for' or 'in'. Options A ('with') and B ('in') are therefore wrong collocations, and 'No improvement' (D) keeps the error. Hence the answer is C.