Guidance

Accounting Officer templates

Templates for Accounting Officers and list of Accounting Officers appointed by HM Treasury.

Documents

Details

Each organisation in central government must have an Accounting Officer, which is usually the senior official in the organisation.

Accounting Officers must be able to assure Parliament and the public of high standards of probity in the management of public funds.

The Treasury maintains policy oversight throughout. Departments and organisations must always notify the Treasury Officer of Accounts directly, in advance, of any changes to all Accounting Officer designations.

This applies to Departments’ AO designations as well as those appointed by HM Treasury.

There should be no gap between one Accounting Officer leaving and another being appointed.

Please contact TAO Enquiries with any questions on Accounting Officer appointments.

Further information

For advice on audit, risk assurance and fraud, read:

Published 15 July 2013
Last updated 26 February 2024 + show all updates
  1. Updates made to: List of Accounting Officers appointed by HM Treasury.

  2. Updates made to: List of Accounting Officers appointed by HM Treasury.

  3. Updates made to List of Accounting Officers appointed by HM Treasury.

  4. Updates made to List of Accounting Officers appointed by HM Treasury.

  5. Updates made to List of Accounting Officers appointed by HM Treasury.

  6. Accounting Officer appointment – Standard template - updated Accounting Officer appointment – NDPB and Executive Agency template - updated Accounting Officer appointment – Trading Fund template - updated Accounting Officer appointment – Temporary Acting accounting officer - updated

  7. Accounting officers appointed by HM Treasury updated

  8. Updated AO list

  9. Updated the templates and added 'Accounting Officer appointment – Temporary Acting accounting officer'

  10. Appointed AO list updated

  11. Appointed Officers updated for May 2021

  12. Accounting Officer Standard Appointment Letter updated along with Accounting Officers appointed by HM Treasury

  13. Updated the List of Accounting Officers appointed by HM Treasury for February 2021

  14. Updated List of Accounting Officers appointed by HM Treasury

  15. Updated 'Accounting Officer Appointment Letter - NDPB and Executive Agency Template'

  16. Updated with latest 'Accounting Officers appointed by HM Treasury'.

  17. Updated version of 'Accounting Officer appointment – Standard template'.

  18. Updated with latest 'Accounting Officers appointed by HM Treasury'.

  19. Updated 'Accounting Officer appointment – Standard template'.

  20. Updated 'Accounting Officers appointed by HM Treasury'

  21. Updated title and summary line for clarity.

  22. Updated templates (minor updates)

  23. Updated with 'Accounting Officers appointed by HM Treasury – May 2019'.

  24. Updated with 'Accounting Officers appointed by HM Treasury – May 2019'.

  25. Updated Trading Fund Template, Standard Template and NDBP and Executive Agency Template.

  26. Updated 'Accounting Officer Appointment Letter - NDPB and Executive Agency Template'.

  27. Updated 'Accounting Officers appointed by HM Treasury – Spring 2019'.

  28. Updated with revised PDF for 'Accounting Officer appointment – Standard template'.

  29. Updated with revised version of 'Accounting Officer appointment – Trading Fund template'.

  30. Updated with 'Accounting Officers appointed by HM Treasury – Summer 2018'.

  31. Updated with the list of accounting officers appointed by HM Treasury up to autumn 2017 and updated templates.

  32. List of Accounting Officers appointed by HM Treasury updated to summer 2017.

  33. Updated: Accounting Officers appointed by HM Treasury: Summer 2016

  34. New list of accounting officers added

  35. list of accounting officers updated to April 2015

  36. updated list for October 2014

  37. updated list of Accounting Officers appointed by HM Treasury until July 2014

  38. Updated Accounting Officers list

  39. First published.