The dissociation potential energy surfaces of acetyl fluoride (CH3C(O)F) in the lowest three electronic states (S-0, S-1, and T-1) have been calculated at the CASPT2-f12/VTZ-f12 level of theory. Combining with the surface intersection points, four mechanistic channels have been elucidated, namely, intersystem crossing (ISC) to the T-1 state, internal conversion (IC) to the ground state, H-atom transfer, and direct dissociation along the S-1 pathway. Unlike other acetyl halides, it is found that the alpha-C-C bond cleavage in T-1 surface after ISC to yield ground-state products CH3((2)A') + COF((2)A') is the most probable mechanism upon the excitation at 248 nm, which agrees well with the experimental observation. Both the S-1 and T-1 potential energy surfaces are reported systematically for the first time. A comparison of the reactivity among CH3C(O)F, CH3C(O)Cl, CH3C(O)Br, CH3C(O)I and CH3C(O)CH3 has been made. (C) 2017 Elsevier B.V. All rights reserved.