Acceptance criteria define specific, measurable conditions that must be met for a user story or feature to be accepted. They help ensure stakeholders have a shared understanding of what needs to be delivered before development begins. Good acceptance criteria are independent of implementation, written from the user perspective, and use a format like Given, When, Then. They describe what is expected rather than how it will be implemented. Acceptance criteria should be defined before development starts to guide testing and determine when a user story is complete.