Accounting Officer (AO)

1 November 2021

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 should notify the Treasury Officer of Accounts, in advance, of any changes to Accounting Officer designations. There should be no gap between one Accounting Officer leaving and another being appointed.