Assessment determines what students know and can do. Accountability then holds states, districts, schools, and students responsible for what students know and can do. Together, assessment and accountability form a system ensuring that results can be reported back to the community.

Within the process of teaching and learning, assessment plays a pivotal role in guiding curriculum and instructional decisions. Teachers use both formative and summative assessments to gauge the level of mastery of students in relation to standards, and consequently to enhance and align curriculum and instruction to meet the respective needs of students.