As the Every Student Succeeds Act (ESSA) is implemented, the Center on Standards and Assessment Implementation (CSAI) has received queries regarding accountability requirements, particularly in regard to reporting data for subgroups of students. CSAI recently sought to answer this latter question by reviewing the ESSA. Additionally, CSAI reviewed states' draft plans to get a sense of the subgroups of students that states are considering or will include for accountability reporting purposes. This CSAI Update provides the results of that review.