🕞    The Public Works Accounts Department was established in February 1855. Initially, the Chief Engineers of provinces were responsible for accounts compilation and expenditure control. However, by 1860, this responsibility was withdrawn due to inefficiencies. Subsequently, in 1889, the Government of India constituted a committee on public works accounts. The committee recommended appointing trained accountants in the offices of Executive Engineers, known as Divisional Accountants to oversee and compile accounts and act as heads of the Executive Engineer's office establishment.

In 1921, the cadre was formally constituted under the Public Works Accounts Code. The Divisional Accountant was placed on par with Sub-Divisional Officers in terms of responsibilities. Their role was central to maintaining AG's control over state government expenditures in the PWD, ensuring financial accountability.  However, the cadre suffered due to inter-cadre rivalry with SAS cadres, leading to its eventual transfer to state governments in the 1950s.

The administrative control of Divisional Accountants in Andhra Pradesh state was transferred from the Accountant General to the State Government vide G.O.Ms.No.304, Finance & Planning Department, dated 20.11.1979 and came into effect on 01.01.1980. Subsequently, rules were framed vide G.O.Ms.No.182(1981), G.O.Ms.No.139(1982).

The cadre was re designated as Divisional Accounts Officer(Works) Grade-I and Grade-II in 1981 vide G.O.Ms.No.147, dated 23.06.1981.  The Andhra Pradesh Works Accounts Service Special Rules were issued in 1998 vide G.O.Ms.No.86, Finance & Planning(FW.WA.I) Department dated 22.05.1988 further refining the cadre's roles and responsibilities.