War Crimes Accountability Act of 2014 - Directs the President to submit a report to Congress for each of FY2015-FY2019 that identifies each country that is failing to: (1) cooperate with relevant jurisdictions in extraditing or deporting war crimes suspects or Nazi war criminals to the appropriate jurisdiction; (2) enforce arrest warrants issued by an international tribunal against war crimes suspects; (3) accept Nazi war criminals deported from the United States; or (4) effectively prosecute war crimes suspects or Nazi war criminals within such country's jurisdiction, including Nazi war criminals who resided in the United States and were deported from or extradited by the United States or left the United States voluntarily.

Prohibits the President from issuing a letter of offer to sell defense articles under the Arms Export Control Act for $7 million or more to a country so identified.

Authorizes the President to waive such prohibition if in the U.S. national security interest.