Cofactor required for formation of acetyl CoA is

The cofactor required for the formation of acetyl CoA is ATP, Lipoic acid, and Mg+2, CoA.
Acetyl-CoA is a thioester between the acyl group carrier, acetic acid and a thiol, coenzyme A. Coenzyme A (CoA, CoASH or HSCoA) is the key cofactor in the first step of the TCA cycle, responsible for transferring the acetyl group from pyruvate oxidation to oxaloacetate yielding citrate.
Acetyl-CoA, as a carrier of acyl groups, is an essential cofactor in the posttranslational acetylation reactions of histone and nonhistone proteins catalyzed by HATs.