This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or program changes were made as a result of the assessment findings. Responses were analyzed by three independent variables to determine whether significant differences existed due to Carnegie classification, region, or size (enrollment). Significant differences were discovered in the direct and indirect assessment instruments used to measure student learning, in the use of assessment data to make changes and improvements, and in the nature of those assessment related changes and improvements reported by the participants. Assessment audiences and methods used for dissemination of assessment results were also significantly different. The major findings of this study offer evidence of the development, refinement, and understanding of the assessment process at the majority of the reporting accounting programs.