<p>The relationship between emotion regulation and functional impairment in youth is well-established in the extant literature on anxiety disorders, yet the specific mechanisms that underlie this relationship are less understood. Parental accommodation, a range of beliefs and behaviors intended to reduce anxiety in youth, consistently has emerged as a strong predictor of youth anxiety-related impairment. Parents of anxious youth may be more likely to engage in parental accommodation when their child demonstrates difficulties in emotion regulation. The present study sought to extend this literature by examining the association between emotion regulation and parental accommodation beliefs and behaviors. We hypothesized that difficulties in emotion regulation and multi-informant youth and parent impairment would be associated vis-à-vis parental accommodation beliefs and behaviors, over and above youth anxiety symptom severity. Participants included 280 youth seeking outpatient mental health treatment and their parents or caregivers. Parents reported on youth emotion regulation and impairment, as well as their own accommodation and impairment. Youth reported their own anxiety-related impairment and anxiety symptom severity. A path analysis model examined the indirect effect of emotion regulation on anxiety-related impairment through impact on parental accommodation beliefs and behaviors controlling for youth age, gender, and anxiety symptom severity. Only parental accommodation behaviors accounted for the link between youth emotion regulation and impairment. Findings provide preliminary support for the importance of addressing parental accommodation in response to difficulties in emotion regulation for clinically anxious youth.</p>