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Guidance

Accounting Officer templates

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

Documents

Accounting Officer appointment – Standard template (ODT)

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Accounting Officer appointment – NDPB and Executive Agency template

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Accounting Officer appointment – Trading Fund template

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Accounting Officer appointment – Machinery of Government Change template

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Accounting Officer appointment – Temporary Acting accounting officer

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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:

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