This chapter considers the role of the Office of the United Nations High Commissioner for Refugees (UNHCR), not in refugee protection, but in the protection of internally displaced persons (IDPs). First, it offers a general discussion of accountability in the work of UNHCR. Second, the chapter provides a brief outline of conflict, displacement and the work of UNHCR in Colombia. Third, it argues that accountability to the intended beneficiaries of UNHCR in Colombia is impeded because UNHCR has allowed the government to set the prevention of displacement as the primary objective for UNHCR. Fourth, the chapter suggests that UNHCR has also allowed the government to restrict the activities that UNHCR can undertake specifically in terms of contact with armed non-state actors. Fifth, it turns to the question of how far UNHCR holds the Colombian state accountable. Finally, the chapter argues that although UNHCR takes a highly legalistic approach to protection in which laws and norms are central.