The 2006 Humanitarian Accountability Report is divided into three sections. The first part offers an overview of progress achieved and challenges experienced in im- proving humanitarian accountability across the whole sector in 2006. An independent observer wrote this section following the methodology used in the 2005 Humanitarian Accountability Report. It includes the results of a survey of perceptions of humanitarian accountability in 2006. The second part contains the annual report of the HAP Secre- tariat, which is presented in relation to the objectives and activities set out in the Secre- tariat’s 2006 Workplan1. The third section is an unedited compilation of the members’ 2006 annual humanitarian accountability implementation reports, most of which were presented to the HAP General Assembly in April 2007.