How can states, districts, and schools meet the requirements of the 2001 No Child Left Behind Act? Accountability based on student test results is the heart of the No Child Left Behind Act, which assumes that schools can solve their problems if given proper incentives and technical assistance, and that parents should have educational alternatives if the schools fail to do so. This paper discusses evidence on accountability systems, describes the act’s accountability model and its underlying assumptions, and offers educators specific recommendations for effective operation in an era of accountability.