This paper uses a comprehensive review of the academic and professional literature in relation to accountability in the area of cloud computing service provision. It identifies four key conceptual factors that are necessary for an organisation to be considered as accountable. The four factors were found to be: responsibility, assurance, transparency and remediation. A key finding of the paper is that in order to be considered as an accountable cloud service provider, all four factors need to be implemented and be demonstrable by the organisation.