This cadre is one of the oldest cadres of the country. This cadre was created more than 150 years ago, in the year 1855. Subsequently, according to the recommendations of different committees of Public Works Accounts in 1858, 1889, the duties, responsibilities and status of the Divisional Accountants cadre were finalized.

The Government of India accepted the recommendation. The relative position of Divisional Accountant was made analogous to that of Sub Divisional Officer (Vide Govt. of India Resolution No. 21A dated 23.10.1889)

Since then, importance of the cadre was gradually increased and it was felt necessary to strengthen the machinery for maintaining discipline in financial transactions in Public Works and other Departments, the Post of Examiner of P.W. Accounts was created and afterwards, it was merged with Accountant General. A provisional Divisional Accountant came into being in 1925, when the Indian Audit & Accounts Department came under the Constitutional post, Comptroller & Auditor General of India. The Divisional Accountant Cadre was also placed under the control of the C & AG of India, though they were working in the Divisional Offices of Public Works Engineering Departments of the State Government.