The aim of this study was to clarify the framework and characteristic of the Educational Accountability System on the basis of academic achievement in the U.S.A. by analyzing articles of No Child Left Behind Act of 2001. Since the 1980's, The Educational Accountability System have been regarded as an effective strategy that resolve decline in academic ability of students. In general, the Educational Accountability System consists of academic standards, award program for high performing schools and sanction for low performing school. As a result of this study, the main points clarified were as follows: (1) Academic Yearly Progress is numerical target. This will increases a visibility of academic performance and enable to compare academic performance between students, and schools. In addition, regulations on consideration sub-group at the time of setting Academic Yearly Progress will improve the gap in academic performance between ethnic groups, and socio economical status. (2) The Accountability System has a support program foe schools that can not meet Academic Yearly Progress and these schools are in response to the external demands and pressures. In addition, this support system, over the years, will become tight and drastic improvement will be planed. (3) All states are requested to submit Accountability Workbook by formulation of No Child Left Behind Act. According to these accountability workbooks, the educational accountability system is developed in many states. This shows that No Child Left Behind Act is a standard when state builds up the own educational Accountability System.