The accused ___ having made any statement.

The correct verb to complete the sentence is 'denied'. To 'deny' means to state that something is not true, which is appropriate when an accused person refutes making a statement. 'Opposed' (B) means to disagree with or resist, which doesn't fit the grammatical structure with 'having made'. 'Declined' (C) means to politely refuse or to decrease, which is incorrect in this context. 'Accepted' (D) is the opposite of the intended meaning, as it would imply admitting to making a statement.