<label>
<input type="checkbox">
<span>Я принимаю условия пользовательского соглашения</span>
</label>
label input[type="checkbox"] {
opacity: 0;
pointer-events: none;
position: absolute;
}
label input[type="checkbox"] + span::before {
background-position: center center;
background-repeat: no-repeat;
background-size: auto 20px;
border: 1px solid #000000;
border-radius: 4px;
content: '';
cursor: pointer;
display: inline-block;
height: 24px;
margin-right: 8px;
vertical-align: middle;
width: 24px;
}
label input[type="checkbox"]:checked + span::before {
background-image: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' x='0px' y='0px' width='100' height='100' viewBox='0 0 24 24'%3E%3Cpath d='M 20.292969 5.2929688 L 9 16.585938 L 4.7070312 12.292969 L 3.2929688 13.707031 L 9 19.414062 L 21.707031 6.7070312 L 20.292969 5.2929688 z'%3E%3C/path%3E%3C/svg%3E");
}
label input[type="checkbox"]:disabled + span::before {
cursor: default;
opacity: 0.5;
}
label input[type="checkbox"]:focus + span::before {
outline: 1px solid blue;
}