Accounting officer: role and responsibilities

Understand the accounting officer's responsibilities, what happens if they're absent and where to access training for this role.

Last reviewed on 4 August 2023

School types: Academy · School phases: All

Ref: 32408

Contents

They should be an employee of your trust
They should be a senior executive leader – in single academy trusts this should be the principal, in multi-academy trusts (MATs) it should be the chief executive or equivalent
They must be a fit and suitable person for the role
The roles of senior executive leader and accounting officer must not rotate
The roles of accounting officer and chief financial officer should not be occupied by the same person
Your trust must get prior approval from the Education and Skills Funding Agency (ESFA) if, in exceptional circumstances, it wants to appoint an accounting officer who isn't a trust employee

This is outlined in paragraphs 1.27 and 1.28 of the Academy Trust Handbook (ATH) 2023.

Summary

This role is all about financial accountability and keeping proper financial records
They primarily play a leadership role

Be personally responsible to Parliament, and to the ESFA's accounting officer, for the financial resources under