The IASC Emergency Directors Group has developed a preliminary guidance note on Protection and Accountability to Affected Populations (AAP) in the Humanitarian Programme Cycle (HPC). It sets out the fundamental link between accountability systems and protection in humanitarian action, and then describes, for each stage of the HPC, the accountability mechanisms that should be established and actions required at country-level, as the foundation for appropriate and effective programming to achieve improved protection outcomes for crisis-affected communities.