The duties of accountant are entrusted either to an accountant from the Directorate General of Public Finance or to an accounting officer. The accounting officer is appointed by the prefect on a proposal from the board of directors, after receiving the opinion of the departmental or, where applicable, regional director of public finance. He or she may only be replaced or dismissed in the same manner.
However, for régies created from 1 July 2020, the choice to entrust the duties of accounting officer to an accounting officer from the general directorate of public finance is subject to the assent of the departmental or, where applicable, regional director of public finance.
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