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Guidance: Accounting Officer templates

Hm Treasury

July 16
11:00 2024

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:

Updates to this page

Published 15 July 2013
Last updated 16 July 2024 +show all updates
  1. Amended List of Accounting Officers appointed by HM Treasury to correct list. Abigail Howarth now listed as Temporary Accounting Officer and Nick Ephgrave as Principal Accounting Officer.

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

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

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

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

  10. Accounting officers appointed by HM Treasury updated

  11. Updated AO list

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

  13. Appointed AO list updated

  14. Appointed Officers updated for May 2021

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

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

  17. Updated List of Accounting Officers appointed by HM Treasury

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

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