National Guard Promotion Accountability Act This bill permits the date of promotion of a commmissioned officer of the National Guard to be backdated, after federal recognition is granted, to the date such officer's promotion was published by the state. The bill requires the Departments of the Army and the Air Force to report to Congress on delay in publication of scrolls indicating promotions of commissioned National Guard officers. The Departments of the Army and of the Air Force shall each undertake a comprehensive review of their policies and procedures for the federal recognition promotions of Army or Air Force National Guard commissioned officers.