Comprehensive Department of Veterans Affairs Performance Management and Accountability Reform Act of 2014

Comprehensive Department of Veterans Affairs Performance Management and Accountability Reform Act of 2014 - Directs the Secretary of Veterans Affairs, in implementing the federal performance appraisal system for senior executives of the Department of Veterans Affairs (VA), to annually issue the organizational performance requirements to be achieved by each executive. Requires at least half of the annual rating of each executive to be based on such requirements. Directs the Secretary to certify to the congressional veterans committees, annually, that such requirements are being utilized and that each executive's rating accurately reflects use of such requirements. Provides additional implementation requirements.

Directs the Secretary to provide a detailed explanation to any executive who receives an annual rating lower than fully successful. Requires each executive who receives: (1) two annual ratings of less than fully successful to be removed from the Senior Executive Service; or (2) three consecutive ratings of the highest performance level to be given an opportunity to obtain a different position within the VA with more responsibility, if such a position is available.

Requires the Secretary to report annually on the VA's senior executive performance appraisal system.

Allows VA physician and dentist performance pay only to those who received a fully successful level of performance in their most recent appraisal. Directs the Secretary to report semiannually on health care trends to be used in determining VA physician and dentist recruitment and retention needs. Requires: (1) the establishment of a performance appraisal system for VA physicians and dentists; and (2) their performance to be evaluated based on goals and objectives specifically linked to improved health care outcomes and quality, as well as overall effectiveness in providing quality health care services. Requires each VA physician or dentist be provided a copy of his or her annual rating under the system, as well as an opportunity to respond and have the rating reviewed by the VA's Under Secretary for Health. Prohibits a VA physician or dentist who has not maintained an appropriate professional license from being paid.

Directs the Secretary to report on the VA training program for senior executives.