POW Accountability Act - Requires: (1) the Secretary of Veterans Affairs (VA) to review the list maintained by the Secretary of veterans the Secretary determines are former prisoners of war (VA POW list) and the list maintained by the Secretary of Defense (DOD), acting through the Defense Prisoner of War/Missing Personnel Office, of members of the Armed Forces who were prisoners of war (DOD POW list) to identify any discrepancies in such lists; and (2) the VA's Inspector General to review the process by which the Secretary determines that a veteran is a former prisoner of war.
Requires the Secretary to report to Congress on the VA POW list, including information on such discrepancies and the results of the Inspector General's review.