To solve the failure detection, identification and accommodation (FDIA) problem, a new accommodation filter is proposed, together with a minimum variance accommodation filter as a special type for noisy systems. Using the accommodation filter, failure detection, location, and estimation can be handled simultaneously and further it is shown that the actual states can be estimated regardless of occurrence of failures. A numerical example is given to illustrate that the FDIA scheme using the accommodation filter can be applied for noisy systems.