WHO is Accountable ActThis bill prohibits the use of federal funds to seek U.S. membership in the World Health Organization (WHO), or to make contributions to the WHO, until the Department of State makes certain certifications to Congress.Specifically, these prohibitions shall apply until the State Department certifies that the WHO has met certain conditions, including that the WHO (1) has adopted reforms to ensure that humanitarian assistance is not politicized; (2) is not under the control of the Chinese Communist Party (CCP) and is not involved in a cover-up of the CCP's response to the COVID-19 pandemic; (3) has granted observer status to Taiwan; and (4) has ceased engagement on certain issues, such as climate change, access to abortion, and gender identity.