Index: src/wp-admin/css/customize-controls.css
===================================================================
--- src/wp-admin/css/customize-controls.css	(revision 29574)
+++ src/wp-admin/css/customize-controls.css	(working copy)
@@ -250,8 +252,8 @@
 	font: normal 20px/1 dashicons;
 	content: "\f341";
 	position: relative;
-	top: 13px;
+	top: 7px;
	left: 13px;
 }
 
 .rtl .control-panel-back:before {
@@ -258,7 +260,7 @@
 	content: "\f344";
 }
 
-.current-panel .control-panel-back {
+.in-sub-panel .control-panel-back {
 	left: 0;
 }
 
Index: src/wp-admin/customize.php
===================================================================
--- src/wp-admin/customize.php	(revision 29574)
+++ src/wp-admin/customize.php	(working copy)
@@ -121,6 +121,7 @@
 			<a class="customize-controls-close" href="<?php echo esc_url( $return ); ?>">
 				<span class="screen-reader-text"><?php _e( 'Cancel' ); ?></span>
 			</a>
+			<span class="control-panel-back" tabindex="-1"><span class="screen-reader-text"><?php _e( 'Back' ); ?></span></span>
 		</div>
 
 		<?php
Index: src/wp-admin/js/accordion.js
===================================================================
--- src/wp-admin/js/accordion.js	(revision 29574)
+++ src/wp-admin/js/accordion.js	(working copy)
@@ -47,7 +47,7 @@
 		});
 
 		// Go back to the top-level Customizer accordion.
-		$( '.accordion-container' ).on( 'click keydown', '.control-panel-back', function( e ) {
+		$( '#customize-header-actions' ).on( 'click keydown', '.control-panel-back', function( e ) {
 			if ( e.type === 'keydown' && 13 !== e.which ) { // "return" key
 				return;
 			}
@@ -54,7 +54,7 @@
 
 			e.preventDefault(); // Keep this AFTER the key filter above
 
-			panelSwitch( $( this ) );
+			panelSwitch( $( '.current-panel' ) );
 		});
 	});
 
@@ -108,7 +108,7 @@
 			container = section.closest( '.accordion-container' ),
 			siblings = container.find( '.open' ),
 			topPanel = overlay.find( '#customize-theme-controls > ul > .accordion-section > .accordion-section-title' ).add( '#customize-info > .accordion-section-title' ),
-			backBtn = section.find( '.control-panel-back' ),
+			backBtn = overlay.find( '.control-panel-back' ),
 			panelTitle = section.find( '.accordion-section-title' ).first(),
 			content = section.find( '.control-panel-content' );
 
Index: src/wp-includes/class-wp-customize-panel.php
===================================================================
--- src/wp-includes/class-wp-customize-panel.php	(revision 29574)
+++ src/wp-includes/class-wp-customize-panel.php	(working copy)
@@ -174,7 +174,6 @@
 				<?php echo esc_html( $this->title ); ?>
 				<span class="screen-reader-text"><?php _e( 'Press return or enter to open this panel' ); ?></span>
 			</h3>
-			<span class="control-panel-back" tabindex="-1"><span class="screen-reader-text"><?php _e( 'Back' ); ?></span></span>
 			<ul class="accordion-sub-container control-panel-content">
 				<li class="accordion-section control-section<?php if ( empty( $this->description ) ) echo ' cannot-expand'; ?>">
 					<div class="accordion-section-title" tabindex="0">