Bank Accountability and Risk Assessment Act of 2009

Bank Accountability and Risk Assessment Act of 2009 - Amends the Federal Deposit Insurance Act to require the risk-based assessment system (used to determine the premiums owed by insured depository institutions) to consider, in addition to existing factors, the risks posed to the Deposit Insurance Fund by: (1) the affiliates of a depository institution; and (2) the off-balance sheet assets and liabilities of depository institutions and their affiliates.

Directs the Federal Deposit Insurance Corporation (FDIC) to impose a systemic risk assessment, at least annually, and in addition to the regular annual assessment and emergency special assessments, on all systemically important depository institutions.

Repeals the declaration that no insured depository institution shall be barred from the lowest-risk category solely because of size. (Thus allows an insured depository institution to be barred from the lowest-risk category solely because of size.)

Bases the regular annual assessment on an assessment rate established by the FDIC and an insured depository institution's average total assets minus its average tangible equity during the assessment period.