Is the person who lives in the apartment held accountable for the theft of money, or are those who possess copies of the keys, and what is the ruling on an accusation of theft?

It is not permissible to accuse a Muslim of theft without evidence, and no one is held accountable for it except him against whom clear evidence or strong circumstantial evidence of his theft is established. The basic principle is the innocence of the accused until proven guilty. Thus, whoever has evidence established against him or strong circumstantial evidence found against him, his case is referred to the judiciary.