This hearing of the Committee on Health, Education, Labor, and Pensions examines reauthorizing the Higher Education Act, focusing on strengthening accountability to protect students and taxpayers. Opening statements were presented by: (1) Honorable Lamar Alexander, Chairman, Committee on Health, Education, Labor, and Pensions; and (2) Honorable Patty Murray, Ranking Member, a U.S. Senator from the State of Washington. The following witnesses presented statements: (1) Belle Wheelan, Ph.D., President, Southern Association of Colleges and Schools Commission on Colleges, Decatur, Georgia: Prepared statement; (2) David Tandberg, Vice President for Policy Research and Strategic Initiatives, State Higher Education Executive Officers Association (SHEEO), Boulder, Colorado: Prepared statement and Summary statement; (3) Adam Looney, Ph.D., Joseph A. Pechman Director of the Center on Regulation and Markets, Brookings Institute, Washington, DC: Prepared statement; and (4) Tressie McMillan Cottom, Ph.D., Assistant Professor of Sociology, Virginia Commonwealth University (VCU), Richmond, Virginia: Prepared statement. Additional Material: PostsecData Collaborative and National Skills Coalition Support the Reintroduction of the College Transparency Act.