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  • Dear Accounting Officer letters (DAOs) 2025

    Topics:
    • Finance, 
    • Key accountability and financial guidance

    Date published: 30 October 2025

    Last updated: 20 March 2026

    This page lists current DAOs issued by DoF in 2025. The letters are listed in reverse chronological order. The most recent publication is DAO (DoF) 06/25 - The Judicial Review Process in Northern Ireland.

    Documents

    • DAO (DoF) 06/25 (30 Oct 2025) - The Judicial Review Process in Northern Ireland Adobe PDF (295.87 KB)
    • DAO (DoF) 06/25 att - DSO Judicial Review Guidance Note to Client Departments (October 2025)Adobe PDF (327.43 KB)
    • DAO (DoF) 05/25 (5 Sept 2025) - Departmental Delegations/Requirements for DoF Approval Adobe PDF (555.43 KB)
    • DAO (DoF) 04/25 (20 June 2025) - Update to HM Treasury’s Orange BookAdobe PDF (181.54 KB)
    • DAO (DoF) 03/25 (31 Mar 2025) - Introduction of new Global Internal Audit Standards in the UK Public SectorAdobe PDF (234.27 KB)
    • DAO (DoF) 03/25 att 1 - Complete Global Internal Audit StandardsAdobe PDF (1.17 MB)
    • DAO (DoF) 03/25 att 2 - Application Note - Global Internal Audit Standards December 2024Adobe PDF (371.55 KB)
    • DAO (DoF) 02/25 (26 Feb 2025) - Corporate Governance in central government departments - Code of Good PracticeAdobe PDF (251.57 KB)
    • DAO (DoF) 02/25 att (26 Feb 2025) - Corporate Governance in central government departments - Code of Good PracticeAdobe PDF (303.43 KB)

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