Guidance

Accounting Officer templates

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

Documents

Accounting Officer appointment – Standard template

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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:

Updates to this page

Published 15 July 2013
Last updated 27 August 2024 + show all updates
  1. .ODT versions of templates added.

  2. 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.

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

  10. 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

  11. Accounting officers appointed by HM Treasury updated

  12. Updated AO list

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

  14. Appointed AO list updated

  15. Appointed Officers updated for May 2021

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

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

  18. Updated List of Accounting Officers appointed by HM Treasury

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

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

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

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

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

  24. Updated 'Accounting Officers appointed by HM Treasury'

  25. Updated title and summary line for clarity.

  26. Updated templates (minor updates)

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

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

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

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

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

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

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

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

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

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

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

  38. New list of accounting officers added

  39. list of accounting officers updated to April 2015

  40. updated list for October 2014

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

  42. Updated Accounting Officers list

  43. First published.

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