The purpose of this discussion paper is to address how accountability can be implemented, strengthened, or enhanced, acknowledging Māori understandings of accountability, to arrive at mechanisms and structural options that could achieve decent homes for Māori in alignment with Te Tiriti o Waitangi. This discussion paper will build on current work programmes such as MAIHI1 Ka Ora – The National Māori Housing Strategy3 and is offered to contribute to the WAI 2750 Housing Policy and Services Inquiry discussion. The discussion paper briefly examines accountability mechanisms such as independent Tiriti audits. A similar approach could be explored and adopted in the housing system to improve accountabilities and responsibilities to Māori. This discussion paper will form the basis of Te Kāhui Tika Tangata Human Rights Commission engagement approach to exploring accountability mechanisms for the housing sector with Māori partners. Therefore, it could also explore what optional models for an independent Māori housing entity or body might look like, drawing on learnings from the establishment of the Māori Health Authority, which has been frequently referred to in the WAI 2750 Inquiry. Scope of the discussion paper The scope of this discussion paper considers whether accountability (defined as constructive accountability in the Human Rights Commission 2021 report)4 is understood in the same way from an Ao Māori perspective. Definitions taken from literature for accountability mechanisms from an Ao Māori perspective are discussed together with the circumstances and contexts in which the Māori terms are applied. The levels of accountability in Te Ao Māori sphere are explored from accountability to whānau and hapū, to iwi and to the national 1 level. A range of accountabilities (vertical and horizontal) is discussed utilising models, including Kāwanatanga accountability to Māori and Māori accountability to Kāwanatanga. The implications of accountability in Ao Māori terms and of Te Tiriti and housing are considered with respect to tino rangatiratanga and collective accountability. Structural governance models that reflect mana motuhake are also examined as potential options to better enable accountability to Māori for housing. Māori and Iwi Housing Innovation. 9