ABSTRACT | Accountable health initiatives, most commonly referred to as accountable communities for health (ACHs), have been implemented nationwide in response to or as a result of contributions from state innovation model grants and community transformation grants, through collaborations with state Medicaid programs, or through other policy and financial incentives. The Center for Medicare & Medicaid Innovation has announced its own Accountable Health Communities Model, which has a $157 million budget over five years . ACHs are best known for their cross-sector approach to addressing population health disparities. These cross-sector interventions are carried out with financial, technical, and planning support from health care delivery systems; philanthropic organizations; local, regional, and state-based public health departments; community-based organizations; consumers of health care; and others. This review of the literature seeks to understand the fundamentals of ACHs including common characteristics, major challenges, and variations in stakeholder engagement to address identified community needs.