246:
They are functionally equivalent; only the designations vary. Major states have three
Principal Accountants General (PAsG) or Accountants General (AsG), each heading Accounts and Entitlement (i.e., compiling state accounts, maintaining pension accounts, loan accounts, etc.), Cluster 1 (General Administration, Finance, Health & Family Welfare, Water Resource, Rural Development, PRIs, Agriculture & Food) or Cluster 2 (Energy, Power, Industry & Commerce, Transport, Urban Development, Environment, S&T, Information Technology Public Works, Law & Order, Art & Culture). The equivalent officers at the Central level are Principal Directors (PDs) or Directors General (DsG). The PDs, DsG, AsG and PAsG report to Additional Deputy CAG or Deputy CAG. Deputy CAGs are the highest-ranked officers in the service.
538:, where they are referred to as Officer Trainees. The training spans 89 weeks, with 3 distinct phases of 51, 32, and 6 weeks. The first phase focuses on professional training, in which OTs are imparted theoretical knowledge on accounting, auditing and personnel administration. It also involves modules where they are attached to government bodies and academic institutes such as the
70:
749:
corporations. c.) Around 400 non-commercial autonomous bodies and authorities owned or controlled by the Union or the States. d.) Bodies and authorities substantially financed from Union some of the local bodies and
Panchayati Raj Institutions which are critical grass root agencies for implementation of developmental programmes and delivery of services.
562:. The second phase consists of on-the-job training, where OTs are attached to offices of Accountant Generals and Accounts & Entitlement. Finally, in the third phase, the OTs consolidate and reinforce the knowledge gained over the previous 2 phases. They are also given international exposure by attachment with the
836:
Section 2.1 authorises the
Comptroller and Auditor General to delegate any power exercisable by him under the provisions of the Act, to any officer of his department, by general or special order. Under these provisions, the Indian Audit and Accounts Department functioning under him obtains the powers
748:
The organizations subject to the audit of the CAG are:- a.) All the Union and State
Government departments including the Indian Railways,Defence and Posts and Telecommunications. b.) About 1500 public commercial enterprises controlled by the Union and State governments, i.e. government companies and
249:
After training, the
Officer Trainees are posted as Assistant Accountant Generals and Assistant Directors at Junior Grade Group A and later promoted to Deputy Accountants General (DAsG) or Deputy Directors (DDs), which is a senior time scale. Subsequent to their promotion, they become Senior Deputy
245:
The service can be divided into officers looking after accounting and audit issues pertaining to the Union government and the state governments, and those manning the department's headquarters. The state accounts and audit offices are headed by
Accountants General or Principal Accountants General.
237:. In 1971, the CAG's (Duties, Powers and Conditions of Service) Act was enacted, which defined the duties and powers of the CAG of India. By section 2 of this legislation, the IA&AD obtained powers for performance of its duties on behalf of the Comptroller & Auditor General.
212:
were prepared separately. In 1857, a combined department called the
General Department of Account was constituted, and an Accountant General was appointed to head it. The Indian Audit and Accounts Service traces its history to 1860, when these posts were amalgamated by the
530:. Officers recruited this way are called direct recruits. The remaining 50% are recruited by promotion from subordinate cadres. After the selection process, IA&AS officers are trained at the National Academy of Audit and Accounts in
1133:
1205:
995:
250:
Accountants
General (Sr.DAsG) or Directors. All officers below the rank of AG/PD are also called Group Officers as they are generally in charge of a group in the office.
551:
1163:
1157:
1169:
1357:
1334:
234:
1293:
1265:
559:
172:
serve in an audit managerial capacity in the Indian Audit and
Accounts Department (IA&AD), and are responsible for auditing the accounts of the
157:
96:
1465:
1392:
1363:
1340:
1299:
988:
567:
547:
185:
1287:
120:
1211:
1151:
849:
217:
to create the post of first
Auditor General who had both accounting and auditing functions. It was given statutory recognition by the
1139:
1127:
981:
543:
492:
Senior Audit Officer / Senior Accounts Officer / Senior Divisional Accounts Officer / Data Entry Operator (Grade–G) (Data Manager)
1305:
1275:
1223:
1187:
1229:
1181:
1091:
527:
522:
There are two modes for recruitment into the Indian Audit and Accounts Service. 50% of IA&AS officers are recruited by the
1398:
1386:
1258:
1193:
1097:
1281:
1175:
1079:
1018:
1103:
1061:
951:
1460:
1416:
1404:
1252:
1085:
226:
222:
218:
1067:
933:
878:
1410:
1369:
1217:
1121:
563:
523:
177:
1422:
1317:
1055:
161:
1311:
1145:
1439:
1109:
1199:
1115:
1049:
1041:
819:
1030:
1024:
539:
230:
1235:
555:
173:
52:
592:
1010:
761:
647:
197:
209:
205:
201:
535:
621:
702:
258:
The positions and designations held by an IAAS officer in their career are as follows:
169:
1454:
110:
106:
850:"Pay Scales of Officers/Officials in IA&AD as per 7th Central Pay Commission"
214:
180:
and non-commercial autonomous bodies. The service's role is analogous to the US
837:
for performance of its duties on behalf of the Comptroller and Auditor General.
790:
56:
973:
648:"Chapter 3, Organisation of C&AG - CAG: A Thematic History (1990-2007)"
907:
676:
531:
86:
165:
75:
977:
1134:
Indian Post and Telecommunication Accounts and Finance Service
384:
Senior Deputy Accountant General / Director (Selection Grade)
233:
came into force, the Auditor General was re-designated as the
181:
731:
593:"Chapter 18, Training - CAG: A Thematic History (1990-2007)"
762:"Chapter 1, Overview - CAG: A Thematic History (1990-2007)"
552:
National Institute of Public Finance and Policy, New Delhi
820:"DPC Act - CAG's Duties Powers and Conditions of Service"
703:"The Schedule: Part 1: Central Civil Services, Group 'A'"
587:
585:
583:
622:"Training the Indian Audit and Accounts Service(IAAS)"
1432:
1379:
1350:
1327:
1245:
1040:
1009:
139:
134:
126:
116:
102:
92:
85:National Academy of Audit & Accounts, Yarrows,
81:
63:
47:
29:
1206:Indian Revenue Service (Custom and Indirect Taxes)
303:Additional Deputy Comptroller and Auditor General
465:Assistant Accountant General / Junior Time Scale
156:) is a group 'A' central civil service under the
888:. Department of Expenditure, Ministry of Finance
564:London School of Economics and Political Science
330:Principal Accountant General / Director General
879:"Indian Audit and Accounts Service Rules, 2016"
791:"CAG of India - Analytical History (1947-1989)"
683:. National Academy of Audit and Accounts (NAAA)
1164:Indian Railway Service of Electrical Engineers
1158:Indian Railway Service of Mechanical Engineers
989:
8:
602:. CAG of India. 31 December 2007. p. 17
438:Deputy Accountant General / Deputy Director
411:Senior Deputy Accountant General / Director
19:
958:. London School of Economics. 6 August 2012
952:"India's Audit and Accounts Service at LSE"
771:. CAG of India. 31 December 2007. p. 5
657:. CAG of India. 31 December 2007. p. 3
1170:Indian Railway Service of Signal Engineers
996:
982:
974:
235:Comptroller & Auditor General of India
1358:Provincial Police Service (Uttar Pradesh)
1335:Provincial Forest Service (Uttar Pradesh)
940:. Indian Audit & Accounts Department.
1294:Provincial Civil Service (Uttar Pradesh)
1266:Jammu and Kashmir Administrative Service
914:. Indian Audit & Accounts Department
908:"Training of IA&AS Officer Trainees"
712:. Department of Personnel & Training
357:Accountant General / Principal Director
260:
200:, the accounts of the 3 Presidencies of
176:and state governments, as well as their
158:Comptroller and Auditor General of India
97:Comptroller and Auditor General of India
1393:Provincial Finance and Accounts Service
1364:Provincial Police Service (Uttarakhand)
1341:Provincial Forest Service (Uttarakhand)
1146:Indian Railway Protection Force Service
579:
283:Deputy Comptroller and Auditor General
1300:Provincial Civil Service (Uttarakhand)
18:
7:
1288:Provincial Civil Service (Jharkhand)
272:Pay Grade (Level on the Pay Matrix)
1212:Indian Revenue Service (Income Tax)
1152:Indian Railway Service of Engineers
1104:Indian Defence Service of Engineers
1062:Central Engineering Service (Roads)
554:, Bureau of Parliamentary Studies,
221:, and further strengthened by the
14:
1140:Indian Railway Management Service
1128:Indian Ordnance Factories Service
1074:Indian Audit and Accounts Service
150:Indian Audit and Accounts Service
20:Indian Audit and Accounts Service
16:Government of India Civil Service
1306:Rajasthan Administrative Service
1276:Karnataka Administrative Service
1224:Indian Telecommunication Service
1188:Indian Railway Personnel Service
800:. CAG of India. 31 December 2007
182:Government Accountability Office
68:
1230:Indian Radio Regulatory Service
1182:Indian Railway Accounts Service
1092:Indian Defence Accounts Service
1466:Central Civil Services (India)
1399:Provincial Secretariat Service
1387:Provincial Development Service
1259:Gujarat Administrative Service
1194:Indian Railway Traffic Service
1098:Indian Defence Estates Service
1:
1282:Kerala Administrative Service
1176:Indian Railway Stores Service
1080:Indian Civil Accounts Service
1019:Indian Administrative Service
628:. CAG of India. 5 August 2016
223:Government of India Act, 1935
219:Government of India Act, 1919
178:public commercial enterprises
1417:West Bengal Judicial Service
1405:Provincial Transport Service
1253:Bihar Administrative Service
1086:Indian Corporate Law Service
35:; 164 years ago
1068:Central Secretariat Service
1056:Central Engineering Service
826:. CAG of India. 25 May 2022
215:British Colonial Government
1482:
1411:Rajasthan Accounts Service
1370:West Bengal Police Service
1218:Indian Statistical Service
1122:Indian Information Service
568:UK's National Audit Office
524:Civil Services Examination
1423:West Bengal Legal Service
1318:West Bengal Civil Service
227:India gained independence
162:supreme audit institution
53:Deen Dayal Upadhyaya Marg
24:
1380:Non-State Civil Services
1312:Tamil Nadu Civil Service
1004:Public Services of India
518:Recruitment and training
1440:Civil Services of India
1110:Indian Economic Service
1200:Indian Revenue Service
1116:Indian Foreign Service
1050:Central Labour Service
1042:Central Civil Services
170:central civil servants
140:Director General, IAAD
1351:State Police Services
1328:State Forest Services
1031:Indian Police Service
1025:Indian Forest Service
540:Reserve Bank of India
186:National Audit Office
93:Controlling Authority
1246:State Civil Services
1236:Indian Trade Service
143:Saurabh Narain, IAAS
121:Indian Civil Service
1461:Accounting in India
262:
21:
1011:All India Services
261:
254:Career Progression
198:East India Company
1448:
1447:
556:Indian Parliament
515:
514:
147:
146:
130:616 (August 2007)
117:Preceding Service
103:Legal personality
1473:
1271:
998:
991:
984:
975:
968:
967:
965:
963:
948:
942:
941:
930:
924:
923:
921:
919:
904:
898:
897:
895:
893:
883:
875:
869:
868:
866:
864:
854:
846:
840:
839:
833:
831:
816:
810:
809:
807:
805:
795:
787:
781:
780:
778:
776:
766:
758:
752:
751:
745:
743:
728:
722:
721:
719:
717:
707:
699:
693:
692:
690:
688:
673:
667:
666:
664:
662:
652:
644:
638:
637:
635:
633:
618:
612:
611:
609:
607:
597:
589:
536:Himachal Pradesh
510:
508:
503:
501:
483:
481:
476:
474:
456:
454:
449:
447:
429:
427:
422:
420:
402:
400:
395:
393:
375:
373:
368:
366:
348:
346:
341:
339:
321:
319:
314:
312:
294:
292:
263:
174:Union government
74:
72:
71:
43:
41:
36:
25:Service overview
22:
1481:
1480:
1476:
1475:
1474:
1472:
1471:
1470:
1451:
1450:
1449:
1444:
1428:
1375:
1346:
1323:
1269:
1241:
1036:
1005:
1002:
972:
971:
961:
959:
956:blogs.lse.ac.uk
950:
949:
945:
934:"E-Journal CAR"
932:
931:
927:
917:
915:
906:
905:
901:
891:
889:
881:
877:
876:
872:
862:
860:
852:
848:
847:
843:
829:
827:
818:
817:
813:
803:
801:
793:
789:
788:
784:
774:
772:
764:
760:
759:
755:
741:
739:
730:
729:
725:
715:
713:
705:
701:
700:
696:
686:
684:
675:
674:
670:
660:
658:
650:
646:
645:
641:
631:
629:
620:
619:
615:
605:
603:
595:
591:
590:
581:
576:
520:
506:
505:
499:
498:
479:
478:
472:
471:
452:
451:
445:
444:
425:
424:
418:
417:
398:
397:
391:
390:
371:
370:
364:
363:
344:
343:
337:
336:
317:
316:
310:
309:
290:
289:
256:
243:
194:
69:
67:
39:
37:
34:
17:
12:
11:
5:
1479:
1477:
1469:
1468:
1463:
1453:
1452:
1446:
1445:
1443:
1442:
1436:
1434:
1430:
1429:
1427:
1426:
1420:
1414:
1408:
1402:
1396:
1390:
1383:
1381:
1377:
1376:
1374:
1373:
1367:
1361:
1354:
1352:
1348:
1347:
1345:
1344:
1338:
1331:
1329:
1325:
1324:
1322:
1321:
1315:
1309:
1303:
1297:
1291:
1285:
1279:
1273:
1262:
1256:
1249:
1247:
1243:
1242:
1240:
1239:
1233:
1227:
1221:
1215:
1209:
1203:
1197:
1191:
1185:
1179:
1173:
1167:
1161:
1155:
1149:
1143:
1137:
1131:
1125:
1119:
1113:
1107:
1101:
1095:
1089:
1083:
1077:
1071:
1065:
1059:
1053:
1046:
1044:
1038:
1037:
1035:
1034:
1028:
1022:
1015:
1013:
1007:
1006:
1003:
1001:
1000:
993:
986:
978:
970:
969:
943:
925:
899:
870:
859:. CAG of India
841:
811:
782:
753:
738:. CAG of India
723:
694:
668:
639:
613:
578:
577:
575:
572:
560:IIM, Ahmedabad
519:
516:
513:
512:
496:
493:
490:
486:
485:
469:
466:
463:
459:
458:
442:
439:
436:
432:
431:
415:
412:
409:
405:
404:
396:(US$ 1,500) –
388:
385:
382:
378:
377:
369:(US$ 1,700) –
361:
358:
355:
351:
350:
342:(US$ 2,200) –
334:
331:
328:
324:
323:
315:(US$ 2,500) –
307:
304:
301:
297:
296:
287:
284:
281:
277:
276:
273:
270:
267:
255:
252:
242:
239:
193:
190:
145:
144:
141:
137:
136:
132:
131:
128:
124:
123:
118:
114:
113:
104:
100:
99:
94:
90:
89:
83:
79:
78:
65:
61:
60:
49:
45:
44:
31:
27:
26:
15:
13:
10:
9:
6:
4:
3:
2:
1478:
1467:
1464:
1462:
1459:
1458:
1456:
1441:
1438:
1437:
1435:
1431:
1424:
1421:
1418:
1415:
1412:
1409:
1406:
1403:
1400:
1397:
1394:
1391:
1388:
1385:
1384:
1382:
1378:
1371:
1368:
1365:
1362:
1359:
1356:
1355:
1353:
1349:
1342:
1339:
1336:
1333:
1332:
1330:
1326:
1319:
1316:
1313:
1310:
1307:
1304:
1301:
1298:
1295:
1292:
1289:
1286:
1283:
1280:
1277:
1274:
1272:
1267:
1263:
1260:
1257:
1254:
1251:
1250:
1248:
1244:
1237:
1234:
1231:
1228:
1225:
1222:
1219:
1216:
1213:
1210:
1207:
1204:
1201:
1198:
1195:
1192:
1189:
1186:
1183:
1180:
1177:
1174:
1171:
1168:
1165:
1162:
1159:
1156:
1153:
1150:
1147:
1144:
1141:
1138:
1135:
1132:
1129:
1126:
1123:
1120:
1117:
1114:
1111:
1108:
1105:
1102:
1099:
1096:
1093:
1090:
1087:
1084:
1081:
1078:
1075:
1072:
1069:
1066:
1063:
1060:
1057:
1054:
1051:
1048:
1047:
1045:
1043:
1039:
1032:
1029:
1026:
1023:
1020:
1017:
1016:
1014:
1012:
1008:
999:
994:
992:
987:
985:
980:
979:
976:
957:
953:
947:
944:
939:
935:
929:
926:
913:
909:
903:
900:
887:
880:
874:
871:
858:
851:
845:
842:
838:
825:
821:
815:
812:
799:
792:
786:
783:
770:
763:
757:
754:
750:
737:
733:
727:
724:
711:
704:
698:
695:
682:
678:
672:
669:
656:
649:
643:
640:
627:
623:
617:
614:
601:
594:
588:
586:
584:
580:
573:
571:
569:
565:
561:
557:
553:
549:
545:
541:
537:
533:
529:
526:conducted by
525:
517:
497:
494:
491:
488:
487:
470:
467:
464:
461:
460:
443:
440:
437:
434:
433:
416:
413:
410:
407:
406:
389:
386:
383:
380:
379:
362:
359:
356:
353:
352:
335:
332:
329:
326:
325:
308:
305:
302:
299:
298:
288:
285:
282:
279:
278:
274:
271:
268:
265:
264:
259:
253:
251:
247:
240:
238:
236:
232:
228:
224:
220:
216:
211:
207:
203:
199:
191:
189:
187:
183:
179:
175:
171:
167:
163:
159:
155:
151:
142:
138:
135:Service Chief
133:
129:
125:
122:
119:
115:
112:
111:Civil Service
108:
105:
101:
98:
95:
91:
88:
84:
80:
77:
66:
62:
58:
54:
50:
46:
32:
28:
23:
1264:
1073:
960:. Retrieved
955:
946:
937:
928:
916:. Retrieved
911:
902:
890:. Retrieved
885:
873:
861:. Retrieved
856:
844:
835:
828:. Retrieved
823:
814:
802:. Retrieved
797:
785:
773:. Retrieved
768:
756:
747:
740:. Retrieved
735:
726:
714:. Retrieved
709:
697:
685:. Retrieved
680:
671:
659:. Retrieved
654:
642:
630:. Retrieved
625:
616:
604:. Retrieved
599:
544:TISS, Mumbai
521:
511:(US$ 2,100)
504:(US$ 670) –
484:(US$ 2,100)
477:(US$ 670) –
457:(US$ 2,500)
450:(US$ 810) –
430:(US$ 2,500)
423:(US$ 940) –
403:(US$ 2,600)
376:(US$ 2,600)
349:(US$ 2,700)
322:(US$ 2,700)
295:(US$ 2,700)
257:
248:
244:
241:Organization
231:Constitution
195:
153:
149:
148:
107:Governmental
48:Headquarters
1270:(1957–2019)
962:14 December
918:14 December
912:naaa.gov.in
892:14 December
830:13 December
804:13 December
775:12 December
742:12 December
716:12 December
710:dopt.gov.in
687:12 December
681:naaa.gov.in
661:12 December
632:12 December
606:12 December
184:and the UK
1455:Categories
938:cag.gov.in
886:cag.gov.in
857:cag.gov.in
824:cag.gov.in
798:cag.gov.in
769:cag.gov.in
736:cag.gov.in
677:"About Us"
655:cag.gov.in
626:cag.gov.in
600:cag.gov.in
574:References
275:Pay Scale
196:Under the
127:Cadre Size
51:Pocket-9,
1208:(IRS-CIT)
863:7 January
269:Position
154:IA&AS
57:New Delhi
1214:(IRS-IT)
1136:(IPTAFS)
229:and the
225:. After
82:Training
59:- 110124
1366:(UKPPS)
1360:(UPPPS)
1343:(UKPFS)
1337:(UPPFS)
1302:(UKPCS)
1296:(UPPCS)
1268:(JKAS)
1172:(IRSSE)
1166:(IRSEE)
1160:(IRSME)
1148:(IRPFS)
1064:(CES-R)
509:177,500
482:177,500
455:208,700
428:209,200
401:215,900
394:123,100
374:218,200
367:144,200
347:224,100
340:182,200
320:224,000
313:205,400
293:225,000
192:History
64:Country
38: (
1433:Others
1425:(WBLS)
1419:(WBJS)
1413:(RAcS)
1395:(PFAS)
1372:(WBPS)
1320:(WBCS)
1314:(TNCS)
1290:(JPCS)
1238:(ITrS)
1232:(IRRS)
1196:(IRTS)
1190:(IRPS)
1184:(IRAS)
1178:(IRSS)
1154:(IRSE)
1142:(IRMS)
1130:(IOFS)
1106:(IDSE)
1100:(IDES)
1094:(IDAS)
1088:(ICLS)
1082:(ICAS)
1076:(IAAS)
732:"FAQs"
558:, and
532:Shimla
502:56,100
475:56,100
448:67,700
421:78,800
266:S.No.
210:Bombay
206:Madras
202:Bengal
168:. Its
160:, the
87:Shimla
73:
30:Formed
1407:(PTS)
1401:(PSS)
1389:(PDS)
1308:(RAS)
1284:(KAS)
1278:(KAS)
1261:(GAS)
1255:(BAS)
1226:(ITS)
1220:(ISS)
1202:(IRS)
1124:(IIS)
1118:(IFS)
1112:(IES)
1070:(CSS)
1058:(CES)
1052:(CLS)
1033:(IPS)
1027:(IFS)
1021:(IAS)
882:(PDF)
853:(PDF)
794:(PDF)
765:(PDF)
706:(PDF)
651:(PDF)
596:(PDF)
166:India
76:India
964:2023
920:2023
894:2023
865:2024
832:2023
806:2023
777:2023
744:2023
718:2023
689:2023
663:2023
634:2023
608:2023
566:and
548:SEBI
528:UPSC
208:and
40:1860
33:1860
495:10
468:10
441:11
414:12
387:13
360:14
333:15
306:16
286:17
164:of
1457::
954:.
936:.
910:.
884:.
855:.
834:.
822:.
796:.
767:.
746:.
734:.
708:.
679:.
653:.
624:.
598:.
582:^
570:.
550:,
546:,
542:,
534:,
489:9
462:8
435:7
408:6
381:5
354:4
327:3
300:2
280:1
204:,
188:.
109::
55:,
997:e
990:t
983:v
966:.
922:.
896:.
867:.
808:.
779:.
720:.
691:.
665:.
636:.
610:.
507:₹
500:₹
480:₹
473:₹
453:₹
446:₹
426:₹
419:₹
399:₹
392:₹
372:₹
365:₹
345:₹
338:₹
318:₹
311:₹
291:₹
152:(
42:)
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.