In cloud computing environment resources are shared among various clients and it?s important for system provider to allocate the necessary resources for the clients. As the sizes of IT infrastructure continue to grow, cloud computing is a new way of virtualization technologies that enable management of virtual machines over a plethora of physically connected systems[13].Cloud computing enables highly scalable services to be easily consumed over the Internet on an as-needed basis a major feature of the cloud services is that users? data are usually processed remotely in unknown machines that users do not own or operate. While enjoying the convenience brought by this new emerging technology, users? fears of losing control of their own data (particularly, financial and health data) can become a significant barrier to the wide adoption of cloud services [1]. In this paper, the multi-layered architecture is proposed to address accountability of the data while sharing in the multi user, heterogeneous and distributed computing environment. The multi-layered architecture is evaluated and shows that the accountability of the data is ensured which increases the trust between the end user and the service provider.
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