Development of key personnel, as one of the basic components of human resource management, plays a pivotal role in improving the efficiency, effectiveness, and learning of organizations. The aim of the present study is to design a talent development model in the Court of Accounts of the country. This study was conducted with an interpretive paradigm, a qualitative approach, a case study strategy, and a content analysis method. The research population included organizational experts in key positions who were identified and clustered based on the experts' opinions. To collect data, semi-structured interviews were conducted with 19 experts selected through purposive sampling, and the data were analyzed until theoretical saturation was reached. The findings showed that the talent development model in the Court of Accounts consists of four main parts: (1) goals and strategies, (2) what and areas of development, (3) how and mechanisms of development, and (4) individual and organizational results. The studies showed that key forces have been developed in some areas, such as personal and technical competencies, but for the future they also need to pay attention to other areas. Also, the experts emphasized the difference in mechanisms, level and implementation between key forces and other employees. The identified talent development mechanisms fall into four main categories: job-based, relationship-based, formal program-based and informal/informal mechanisms. This model can be used as a practical basis for designing and improving talent management programs in the Court of Accounts and similar organizations.