Yes it does.
>All OHKO moves have a base PP of 5. In Generation I, their accuracy was a constant 30%, but they would automatically fail if the user's Speed stat was lower than the target's. In later generations, they instead automatically fail if the target is of a higher level than the user, and their accuracy starts at 30% and increases by 1% for each level the user is above the target. For example, if the user is 70+ levels above the target, the move will have an accuracy of 100%.
>The accuracy of OHKO moves is fixed to the above formula, and will not be affected by Accuracy or Evasion stat stages. For example, holding a Wide Lens will not make OHKO moves any more likely to hit, and using Double Team will not make them any less likely to hit. However, any effects that cause a move to completely ignore the accuracy check (such as the Ability No Guard, or X Accuracy in Generation II or earlier) will allow OHKO moves to always hit.