The Holding Iranian Leaders Accountable Act of 2023 directs the Treasury Secretary to produce a detailed report every two years identifying funds and assets controlled by senior Iranian government officials and military leaders, including members of Iran's Supreme Leader's office, the Islamic Revolutionary Guard Corps, and designated terrorist organizations like Hezbollah and Hamas. The report must identify which foreign and U.S. financial institutions maintain accounts or provide services connected to these officials and describe how their assets were acquired and used. Within 90 days of submitting each report, the Treasury Department must require U.S. financial institutions to close relevant accounts and ban services to listed individuals, while actively pressuring foreign banks to do the same. The bill allows exemptions for national security purposes, humanitarian aid, food and medicine sales, and situations where targeted officials cooperate with the United States. The law includes provisions to make unclassified portions of reports public in multiple languages if doing so serves U.S. strategic interests. The bill's requirements expire after five years or earlier if Iran stops being designated as a money laundering concern or significantly increases counterterrorism cooperation with the United States.