Abstract: The most recent re-authorization of the Elementary and Secondary Education Act, the No Child Left Behind Act of 2001, caused substantial change in public schools due to the accountability portions of the mandate. The purpose of the research was threefold: (1) To examine the professional development requirements of principals, (2) To determine the changes in principal preparation and development due to the consequences in the mandate, and (3) To recommend changes in principal preparation and university education. Grounded theory methodology was used to analyze the thirty-three interviews conducted with educational leaders in a high school district. The theory of untenable accountability in public school education was developed in which the educational leaders in a school district resolved their main concern, getting students a high school diploma and avoiding their school being labeled by the state of Arizona or the United States Department of Education. The principals could not change the state or federal policy, nor did they try, but they did engage in various coping mechanisms and changed the way the school operated as well as the leadership they engaged in.