We clarify the structure of the four-dimensional low-energy effective action that encodes the conformal and $U(1)$ R-symmetry anomalies in an $\mathcal{N}=1$ supersymmetric field theory. The action depends on the dilaton, $\tau$, associated with broken conformal symmetry, and the Goldstone mode, $\beta$, of the broken $U(1)$ R-symmetry. We present the action for general curved spacetime and background gauge field up to and including all possible four-derivative terms. The result, constructed from basic principles, extends and clarifies the structure found by Schwimmer and Theisen in arXiv:1011.0696 using superfield methods. We show that the Goldstone mode $\beta$ does not interfere with the proof of the four-dimensional $a$-theorem based on $2 \to 2$ dilaton scattering. In fact, supersymmetry Ward identities ensure that a proof of the $a$-theorem can also be based on $2 \to 2$ Goldstone mode scattering when the low-energy theory preserves $\mathcal{N}=1$ supersymmetry. We find that even without supersymmetry, a Goldstone mode for any broken global $U(1)$ symmetry cannot interfere with the proof of the four-dimensional $a$-theorem.