This research explores accountability to beneficiaries within Civil Society Organisations (CSOs). Conceptualised as “downward”, this direction of accountability is of increasing research interest, given that beneficiaries are impacted by the mission of a CSO. However, the concept of downward accountability is used almost unanimously across CSO forms which cover a diverse array of organisational qualities, structures, missions, and people. This suggests downward accountability to be an encompassing concept, amenable to diversity among CSO forms; but is this the case? Is downward accountability the same across CSO forms and if not, how does the CSO form impact downward accountability? To respond to these questions, this research examines downward accountability across and within three CSO forms in Australia: public philanthropic foundation, service provider, and cooperative. Findings from 48 interviews suggest while there are clear differences in downward accountability relationships, mechanisms, and motivations across the three CSO forms examined, the impact of these different CSO forms upon the conception of downward accountability is minimal, where downward accountability displays similar characteristics across these forms. The insights gained contribute to problematising the concept of downward accountability, thereby providing a more sophisticated and nuanced understanding of a complex phenomenon.