Indian Audit and Accounts Services


This service audits the accounts of all central and state government departments, P & T departments, defence, public sector organizations, railways, etc. It functions within the federal structure and coordinates effectively between the centre and the states. As the head of the organization, the Comptroller and Auditor General (CAG) is a constitutional authority with a fixed tenure, the entire department functions free from interference.

During your career you can go on deputation's to various ministries, state governments, autonomous bodies, public sector organizations etc. You can also be posted at one of the two audit offices abroad - Washington or London. Presently India is one of the three countries auditing the accounts of the United Nations and a Director General of the service is based at New York for this purpose.

Officers selected to this service undergo training in Shimla. They serve either in accounts offices in Central or State Governments or in Statutory Audit Offices under the Comptroller and Auditor General (CAG). In the Junior Scale you will be posted as an Assistant A.G. in the office of an Accountant General (AG). (The offices of most AGs are in State capitals). You will be posted in similar offices throughout your career; only your designation and responsibilities will keep changing. For example as Assistant A.G. you will function as a "branch officer" but as Deputy A.G. who will function as a "group officer" and direct the work of thirty to forty persons. In the senior scale you will be a Deputy AG, in the JAG and Selection Grade a Senior DAG and in the Senior Administrative Grade a full fledged AG.

At the next rung is the Additional Deputy Comptroller and Auditor General. Above this is the Deputy Comptroller and Auditor General of India, who gets a Secretary's salary. At the very top of the accounts/audit hierarchy is a constitutional authority, the Comptroller and Auditor General of India. (Other Constitutional authorities in India include the Chairman of UPSC and the Chief Election Commissioner).

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