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Lowers the target's accuracy by one stage. Pokemon protected by Magic Coat or the ability Magic Bounce are unaffected and instead redirect this move back to the user.
SmokeScreen, despite the fact that it does not fall under Evasion Clause, does not have competitive use due to the relative uselessness of lowering the foe's accuracy. The foe can switch out when they please to negate the effects of SmokeScreen. Perhaps a Pokemon such as Kingdra could use an extremely gimmicky set with SmokeScreen to try to force the opponent out to get a Dragon Dance, but no Pokemon wants to dedicate an entire moveslot to this move.
Flash is a Normal-type equivalent.
Sand-Attack is a Ground-type equivalent.
Kinesis is a Psychic-type equivalent with lower accuracy.