A person may commence or cease to be the Senior Accounting Officer (SAO) because

they start or cease employment with the company or group, or

they change roles in the company or group, or

the company determines that the facts show that another employee better fits the definition of SAO.

Although the person holding the role of SAO may change, there is always an SAO who is responsible for providing a certificate to HMRC. Where the SAO changes during the financial year or within the period for filing the certificate, see SAOG15200 for their responsibilities in relation to the period covered by their predecessor.

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