As states and school districts are being pushed to be more accountable for education, including education of students with disabilities, the accounting systems being used by states are coming into question. Many states have recently updated standards, and replaced the tests formerly used to determine achievement of standards. States are at the same time being mandated to develop alternative assessments for those students for whom the regular statewide test is not appropriate. An alternative assessment is simply a substitute way to gather meaningful information on students who cannot take the regular assessment even with accommodation. The IEP must now address the level of participation of a student with a disability in the statewide testing and also list the types of accommodations which will be utilized in the testing.