An advisory group representing a broad range of education leaders and experts from across the Commonwealth participated in the Massachusetts Accountability System Review Advisory Committee between December 2023 and June 2024. This document describes the work of the Massachusetts Department of Elementary and Secondary Education (DESE) to engage with that committee to develop a set of guiding principles and recommendations for the district and school accountability system. The goal of this initiative is to assist DESE in the development of an improved measure of district and school quality that complies with existing federal and state laws, as well as honors Massachusetts' Educational Vision and priorities. This report outlines the recommendations and design priorities developed by the advisory committee. The remainder of this document is organized into five sections: (1) provides the project background and describes the advisory committee's membership and engagement process; (2) highlights grounding work on a theory of action for the state accountability system and critical design principles that guide recommendations; (3) focuses on important federal and state requirements that operate as system constraints; (4) provides more detailed information on the advisory group's recommendations both at the indicator level and for the overall system characteristics; and (5) provides an overview of next steps and recommendations to help DESE move from design to implementation.