1. An organisation’s accountable authority is ultimately responsible for an organisation’s governance. In a company or government corporation, this will be the board of directors. In the public sector where there is not a board of directors, governance arrangements are implemented by the head of the organisation.
2. In the public sector, legislation and regulation usually refers to the ‘accountable authority’. In practical terms there is no distinction between a board / accountable authority / those charged with governance / governing body / governing authority.