To adjust accelerometer readings for tilt and rotation, divide the readings by the cosines of the known error angles, as being out of alignment reduces the measured values. A rotation matrix can be constructed to transform the acceleration vector from the accelerometer's coordinate system to the desired system. When dealing with stationary data, determine unit vectors from the measurements to create the rotation matrix, ensuring proper orthogonality. However, if the device was rotated during the experiment, it may be challenging to derive a unique 3D rotation based solely on stationary readings. Accurate adjustments depend on correctly interpreting the stationary data to account for the gyroscope's rotation.