GovWire

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.

Further information

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

• Audit and risk assurance handbook
• Assurance frameworks guidance
• Risk management assessment framework
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