To improve teaching and assessment for students with the most significant cognitive disabilities and to truly ensure that state accountability systems address the performance of these students, a better understanding of the instructional effects of accountability systems as perceived by school leaders (i.e., principals) is critically important. This study was designed to examine two exploratory research questions related to principals' perceptions of the alternate assessment based on alternate achievement standards (AA-AAS) in two states; specifically, (a) What were principals' overall perceptions of the influence of the AA-AAS on teachers' daily instruction; and (b) Were there meaningful differences in perceptions between principals from State 1 and State 2? Findings across the two states were similar and, overall, the principals' perceptions of the AA-AAS in their respective states were positive. Future research considerations and implications for practitioners are discussed. (Contains 4 tables.)