The accountable person role overview
An Accountable Person is a user with distinct permissions and task designations who can act on behalf of a manager.
The Accountable Person role has distinct Attribute-Based Access Control (ABAC) permissions that are configured in your tenant by setting a relationship constraint on the policy that defines the role.
You can designate an Accountable Person in the Worker Profile of an Engagement when you want to assign tasks to an accountable person instead of a Supervisory Organization Manager.