diff --git a/setup.py b/setup.py
index e79cd46197779e..e49b40ac971581 100644
--- a/setup.py
+++ b/setup.py
@@ -96,7 +96,7 @@
 # 2. once modified, run: `make deps_table_update` to update src/transformers/dependency_versions_table.py
 _deps = [
     "Pillow>=10.0.1,<=15.0",
-    "accelerate>=0.21.0",
+    "accelerate>=0.26.0",
     "av==9.2.0",  # Latest version of PyAV (10.0.0) has issues with audio stream.
     "beautifulsoup4",
     "codecarbon==1.2.0",
diff --git a/src/transformers/dependency_versions_table.py b/src/transformers/dependency_versions_table.py
index 7644d8d68d1696..68e76612887924 100644
--- a/src/transformers/dependency_versions_table.py
+++ b/src/transformers/dependency_versions_table.py
@@ -3,7 +3,7 @@
 # 2. run `make deps_table_update``
 deps = {
     "Pillow": "Pillow>=10.0.1,<=15.0",
-    "accelerate": "accelerate>=0.21.0",
+    "accelerate": "accelerate>=0.26.0",
     "av": "av==9.2.0",
     "beautifulsoup4": "beautifulsoup4",
     "codecarbon": "codecarbon==1.2.0",
diff --git a/src/transformers/trainer.py b/src/transformers/trainer.py
index 4bd2e1ef5c82b7..7d116d2679181d 100755
--- a/src/transformers/trainer.py
+++ b/src/transformers/trainer.py
@@ -4761,16 +4761,15 @@ def create_accelerator_and_postprocess(self):
             fsdp_plugin.limit_all_gathers = self.args.fsdp_config.get(
                 "limit_all_gathers", fsdp_plugin.limit_all_gathers
             )
-            if is_accelerate_available("0.23.0"):
-                fsdp_plugin.activation_checkpointing = self.args.fsdp_config.get(
-                    "activation_checkpointing", fsdp_plugin.activation_checkpointing
+            fsdp_plugin.activation_checkpointing = self.args.fsdp_config.get(
+                "activation_checkpointing", fsdp_plugin.activation_checkpointing
+            )
+            if fsdp_plugin.activation_checkpointing and self.args.gradient_checkpointing:
+                raise ValueError(
+                    "The activation_checkpointing in FSDP config and the gradient_checkpointing in training arg "
+                    "can't be set to True simultaneously. Please use FSDP's activation_checkpointing logic "
+                    "when using FSDP."
                 )
-                if fsdp_plugin.activation_checkpointing and self.args.gradient_checkpointing:
-                    raise ValueError(
-                        "The activation_checkpointing in FSDP config and the gradient_checkpointing in training arg "
-                        "can't be set to True simultaneously. Please use FSDP's activation_checkpointing logic "
-                        "when using FSDP."
-                    )
 
         if self.is_deepspeed_enabled and getattr(self.args, "hf_deepspeed_config", None) is None:
             self.propagate_args_to_deepspeed()
diff --git a/src/transformers/training_args.py b/src/transformers/training_args.py
index ca6f32279fa422..638875bb536dc3 100644
--- a/src/transformers/training_args.py
+++ b/src/transformers/training_args.py
@@ -1915,10 +1915,8 @@ def __post_init__(self):
             for fsdp_option in self.fsdp:
                 if fsdp_option.upper() in FSDP_SHARDING_STRATEGY:
                     # set environment variable for FSDP sharding strategy
-                    os.environ[f"{prefix}SHARDING_STRATEGY"] = (
-                        str(FSDP_SHARDING_STRATEGY.index(fsdp_option.upper()) + 1)
-                        if is_accelerate_available("0.26.0")
-                        else fsdp_option.upper()
+                    os.environ[f"{prefix}SHARDING_STRATEGY"] = str(
+                        FSDP_SHARDING_STRATEGY.index(fsdp_option.upper()) + 1
                     )
                 elif fsdp_option == FSDPOption.OFFLOAD:
                     os.environ[f"{prefix}OFFLOAD_PARAMS"] = "true"
diff --git a/src/transformers/utils/import_utils.py b/src/transformers/utils/import_utils.py
index 6840921ddc43f7..e58c1eaf6270f8 100755
--- a/src/transformers/utils/import_utils.py
+++ b/src/transformers/utils/import_utils.py
@@ -87,7 +87,7 @@ def _is_package_available(pkg_name: str, return_version: bool = False) -> Union[
 # This is the version of torch required to run torch.fx features and torch.onnx with dictionary inputs.
 TORCH_FX_REQUIRED_VERSION = version.parse("1.10")
 
-ACCELERATE_MIN_VERSION = "0.21.0"
+ACCELERATE_MIN_VERSION = "0.26.0"
 FSDP_MIN_VERSION = "1.12.0"
 XLA_FSDPV2_MIN_VERSION = "2.2.0"
 
diff --git a/tests/fsdp/test_fsdp.py b/tests/fsdp/test_fsdp.py
index ff5bd851069738..7e14cc8c9e6fc9 100644
--- a/tests/fsdp/test_fsdp.py
+++ b/tests/fsdp/test_fsdp.py
@@ -196,11 +196,7 @@ def test_fsdp_config_transformers_auto_wrap(self, sharding_strategy, dtype):
             self.assertEqual(trainer.args.fsdp[0], sharding_strategy)
             self.assertEqual(trainer.args.fsdp[1], FSDPOption.OFFLOAD)
             self.assertEqual(trainer.args.fsdp[2], FSDPOption.AUTO_WRAP)
-            fsdp_sharding_strategy = (
-                str(FSDP_SHARDING_STRATEGY.index(sharding_strategy.upper()) + 1)
-                if is_accelerate_available("0.26.0")
-                else sharding_strategy.upper()
-            )
+            fsdp_sharding_strategy = str(FSDP_SHARDING_STRATEGY.index(sharding_strategy.upper()) + 1)
             self.assertEqual(os.environ[f"{prefix}SHARDING_STRATEGY"], fsdp_sharding_strategy)
             self.assertEqual(os.environ[f"{prefix}OFFLOAD_PARAMS"], "true")
             self.assertEqual(os.environ[f"{prefix}AUTO_WRAP_POLICY"], "TRANSFORMER_BASED_WRAP")