Translanguaging refers to the flexible use of the bilingual repertoire. In this report, we provide a theoretical framework to support the use of translanguaging to assess the academic content knowledge of newly arrived emergent bilingual students. In this report, we argue that translanguaging offers newly arrived emergent bilingual students the opportunity to demonstrate what they know and can do even if their English language and literacy skills are not fully developed. We propose two principles for incorporating translanguaging into initial content assessments for late‐arriving emergent bilingual students, and we theorize how translanguaging can be used within an assessment context by discussing test design applications and considerations. We also discuss some challenges when incorporating translanguaging within an assessment context.