This study is to resesrch about accountability and alternate assessment for students with disabilities. The National Assessment of Educational Achievement was implement-ed to affirm the accountability of school education to scientifically manage and elevate the quality of education at the national level. But students with disabilities didn t involved in the National Assessment of Educational Achievement. At the national level, students with disabilities should be involved in all assessment processes with appropriate test modification or accommodation, or with alternate assessment and the results of the assessments must be used to elevate the quality of special education. Therefore, first, this study reviewed the accountabilities for students with disabilities. Second, to implement alternate assessment for students with disabilities, eligibility in alternate assessment, contents and methods of assessment, scoring standards or perfor-mance criteria and report scores was explained in this study. Finally this study suggested tasks that should be solve to effectively and essentially implement alternate assessment for students with disabilities.