Individual required to maintain accounting, including records thereof, of property and funds, whether public or quasi-public. The accountable officer may or may not have physical possession of the property or funds. See also responsible officer.... read full article
An officer accountable to the Parliament for the actions, including the accounts and audit, of a particular public body, under the Public Finance and Accountability (Scotland) Act 2000, based on the report of the Financial Issues Advisory Group. For example, the Clerk is the principal accountable officer for the parliamentary corporation.