This paper has been produced as part of the work of the WHS Effectiveness Thematic Team in order to clarify key concepts, raise new considerations and identify challenges regarding humanitarian accountability. It draws on the discussions of the WHS Effectiveness Thematic Team as well as the 29th ALNAP Annual Meeting paper on engaging with affected people. This is intended to be used as the basis for early discussions around accountability and participation as the WHS process seeks to identify areas for reform on this issue.