SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(D) OF THE

                         SECURITIES EXCHANGE ACT OF 1934

       DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) September 1, 2006

RESIDENTIAL  ACCREDIT  LOANS,  INC.  (as company  under a Pooling and  Servicing
Agreement  dated as of September 1, 2006 providing for, inter alia, the issuance
of Mortgage Asset-Backed Pass-Through Certificates, Series 2006-QA8)

                        Residential Accredit Loans, Inc.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

          DELAWARE                 333-131213-19               51-0368240
  (STATE OR OTHER JURISDICTION     (COMMISSION)             (I.R.S. EMPLOYER
      OF INCORPORATION)            FILE NUMBER)            IDENTIFICATION NO.)

          8400 Normandale Lake Blvd., Suite 250, Minneapolis, MN 55437
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)

        Registrant's telephone number, including area code (952) 857-7000

          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)



                         Exhibit Index located on Page 2

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions .

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12(b)  under the Exchange Act (17
CFR 240.14a-12(b))

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))


[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))

Item 8. Other Events.

On September 28, 2006,  Residential Accredit Loans, Inc. caused the issuance and
sale of the Mortgage Asset-Backed  Pass-Through  Certificates,  Series 2006-QA8,
pursuant to a Series Supplement, dated as of September 1, 2006, and the Standard
Terms of Pooling  and  Servicing  Agreement,  dated as of March 1,  2006,  among
Residential  Accredit Loans, Inc., as company,  Residential Funding Corporation,
as master servicer,  and Deutsche Bank Trust Company Americas,  as trustee.  The
mortgage  loans were sold to Residential  Accredit  Loans,  Inc.  pursuant to an
Assignment and  Assumption  Agreement,  dated as of September 28, 2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.



Item 9. Financial Statements, Pro Forma Financial Information and Exhibits.

               (a) Not applicable

               (b) Not applicable

               (c) Exhibits (executed copies): The following execution copies of
Exhibits to the Form S-3  Registration  Statement of the  Registrant  are hereby
filed:

                                                                  Sequentially
Exhibit                                                             Numbered
Number                                                            Exhibit Page

10.1 Series Supplement, dated as of September 1, 2006, and the Standard Terms of
Pooling and Servicing  Agreement,  dated as of March 1, 2006, among  Residential
Accredit Loans, Inc., as company,  Residential  Funding  Corporation,  as master
servicer, and Deutsche Bank Trust Company Americas, as trustee.

10.2  Assignment  and  Assumption  Agreement,  dated as of  September  28, 2006,
between Residential Funding Corporation and Residential Accredit Loans, Inc.

10.3  Confirmation,  dated as of September 28, 2006, between Deutsche Bank Trust
Company  Americas,  as trustee on behalf of the RALI Series  2006-QA8  Trust and
Bear Stearns Financial Products Inc.

10.4  Confirmation,  dated as of September 28, 2006, between Deutsche Bank Trust
Company Americas, as Supplemental Interest Trust Trustee for the benefit of RALI
Series 2006-QA8  Supplemental  Interest Trust,  acting on behalf of the Class SB
Certificateholders,  and Deutsche Bank Trust Company  Americas,  as Supplemental
Trust  Trustee  for the benefit of RALI Series  2006-QA8  Supplemental  Interest
Trust,  acting  on  behalf  of the  Class A  Certificateholders  and the Class M
Certificateholders.

99.1    Mortgage Loan Schedule

<PAGE>



                                   SIGNATURES

               Pursuant to the  requirements  of the Securities  Exchange Act of
1934,  the  registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.

                                        RESIDENTIAL ACCREDIT LOANS, INC.


                                        By:        /s/ Christopher Martinez
                                           Name:   Christopher Martinez
                                           Title:  Vice President


Dated:  September 28, 2006


<PAGE>


EXHIBIT 10.1

Series  Supplement,  dated as of  September 1, 2006,  and the Standard  Terms of
Pooling and Servicing  Agreement,  dated as of March 1, 2006, among  Residential
Accredit Loans, Inc., as company,  Residential  Funding  Corporation,  as master
servicer, and Deutsche Bank Trust Company Americas, as trustee.

EXHIBIT 10.2

Assignment and  Assumption  Agreement,  dated as of September 28, 2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

EXHIBIT 10.3

Confirmation,  dated as of  September  28,  2006,  between  Deutsche  Bank Trust
Company  Americas,  as trustee on behalf of the RALI Series  2006-QA8  Trust and
Bear Stearns Financial Products Inc.

EXHIBIT 10.4

Confirmation,  dated as of  September  28,  2006,  between  Deutsche  Bank Trust
Company Americas, as Supplemental Interest Trust Trustee for the benefit of RALI
Series 2006-QA8  Supplemental  Interest Trust,  acting on behalf of the Class SB
Certificateholders,  and Deutsche Bank Trust Company  Americas,  as Supplemental
Trust  Trustee  for the benefit of RALI Series  2006-QA8  Supplemental  Interest
Trust,  acting  on  behalf  of the  Class A  Certificateholders  and the Class M
Certificateholders.

EXHIBIT 99.1

Mortgage Loan Schedule
[{"type": "8-K", "sequence": "1", "filename": "qa88kss.txt", "secsgml_size_bytes": 6261}]
{"company-data": {"conformed-name": "RALI Series 2006-QA8 Trust", "cik": "0001374747", "assigned-sic": "6189", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "333-131213-19", "film-number": "061144383"}, "business-address": {"street1": "8400 NORMADALE LAKE BLVD", "street2": "STE 600", "city": "MINNEAPOLIS", "state": "MN", "zip": "55437", "phone": "952-857-7000"}, "mail-address": {"street1": "8400 NORMANDALE LAKE BLVD", "city": "MINNEAPOLIS", "state": "MN", "zip": "55437"}}
SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(D) OF THE

                         SECURITIES EXCHANGE ACT OF 1934

       DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) September 1, 2006

RESIDENTIAL  ACCREDIT  LOANS,  INC.  (as company  under a Pooling and  Servicing
Agreement  dated as of September 1, 2006 providing for, inter alia, the issuance
of Mortgage Asset-Backed Pass-Through Certificates, Series 2006-QA8)

                        Residential Accredit Loans, Inc.
             (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

          DELAWARE                 333-131213-19               51-0368240
  (STATE OR OTHER JURISDICTION     (COMMISSION)             (I.R.S. EMPLOYER
      OF INCORPORATION)            FILE NUMBER)            IDENTIFICATION NO.)

          8400 Normandale Lake Blvd., Suite 250, Minneapolis, MN 55437
               (ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)

        Registrant's telephone number, including area code (952) 857-7000

          (FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)

                         Exhibit Index located on Page 2

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions .

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12(b)  under the Exchange Act (17
CFR 240.14a-12(b))

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
Act (17 CFR 240.13e-4(c))

Item 8. Other Events.

On September 28, 2006,  Residential Accredit Loans, Inc. caused the issuance and
sale of the Mortgage Asset-Backed  Pass-Through  Certificates,  Series 2006-QA8,
pursuant to a Series Supplement, dated as of September 1, 2006, and the Standard
Terms of Pooling  and  Servicing  Agreement,  dated as of March 1,  2006,  among
Residential  Accredit Loans, Inc., as company,  Residential Funding Corporation,
as master servicer,  and Deutsche Bank Trust Company Americas,  as trustee.  The
mortgage  loans were sold to Residential  Accredit  Loans,  Inc.  pursuant to an
Assignment and  Assumption  Agreement,  dated as of September 28, 2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

Item 9. Financial Statements, Pro Forma Financial Information and Exhibits.

               (a) Not applicable

               (b) Not applicable

               (c) Exhibits (executed copies): The following execution copies of
Exhibits to the Form S-3  Registration  Statement of the  Registrant  are hereby
filed:

                                                                  Sequentially
Exhibit                                                             Numbered
Number                                                            Exhibit Page

10.1 Series Supplement, dated as of September 1, 2006, and the Standard Terms of
Pooling and Servicing  Agreement,  dated as of March 1, 2006, among  Residential
Accredit Loans, Inc., as company,  Residential  Funding  Corporation,  as master
servicer, and Deutsche Bank Trust Company Americas, as trustee.

10.2  Assignment  and  Assumption  Agreement,  dated as of  September  28, 2006,
between Residential Funding Corporation and Residential Accredit Loans, Inc.

10.3  Confirmation,  dated as of September 28, 2006, between Deutsche Bank Trust
Company  Americas,  as trustee on behalf of the RALI Series  2006-QA8  Trust and
Bear Stearns Financial Products Inc.

10.4  Confirmation,  dated as of September 28, 2006, between Deutsche Bank Trust
Company Americas, as Supplemental Interest Trust Trustee for the benefit of RALI
Series 2006-QA8  Supplemental  Interest Trust,  acting on behalf of the Class SB
Certificateholders,  and Deutsche Bank Trust Company  Americas,  as Supplemental
Trust  Trustee  for the benefit of RALI Series  2006-QA8  Supplemental  Interest
Trust,  acting  on  behalf  of the  Class A  Certificateholders  and the Class M
Certificateholders.

99.1    Mortgage Loan Schedule
SIGNATURES

               Pursuant to the  requirements  of the Securities  Exchange Act of
1934,  the  registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.

                                        RESIDENTIAL ACCREDIT LOANS, INC.

                                        By:        /s/ Christopher Martinez
                                           Name:   Christopher Martinez
                                           Title:  Vice President

Dated:  September 28, 2006
EXHIBIT 10.1

Series  Supplement,  dated as of  September 1, 2006,  and the Standard  Terms of
Pooling and Servicing  Agreement,  dated as of March 1, 2006, among  Residential
Accredit Loans, Inc., as company,  Residential  Funding  Corporation,  as master
servicer, and Deutsche Bank Trust Company Americas, as trustee.

EXHIBIT 10.2

Assignment and  Assumption  Agreement,  dated as of September 28, 2006,  between
Residential Funding Corporation and Residential Accredit Loans, Inc.

EXHIBIT 10.3

Confirmation,  dated as of  September  28,  2006,  between  Deutsche  Bank Trust
Company  Americas,  as trustee on behalf of the RALI Series  2006-QA8  Trust and
Bear Stearns Financial Products Inc.

EXHIBIT 10.4

Confirmation,  dated as of  September  28,  2006,  between  Deutsche  Bank Trust
Company Americas, as Supplemental Interest Trust Trustee for the benefit of RALI
Series 2006-QA8  Supplemental  Interest Trust,  acting on behalf of the Class SB
Certificateholders,  and Deutsche Bank Trust Company  Americas,  as Supplemental
Trust  Trustee  for the benefit of RALI Series  2006-QA8  Supplemental  Interest
Trust,  acting  on  behalf  of the  Class A  Certificateholders  and the Class M
Certificateholders.

EXHIBIT 99.1

Mortgage Loan Schedule