Home » Civil Services List » Indian Audit and Accounts Service

Indian Audit and Accounts Service

Government (Executive) taxes citizens with the authorisation from parliament/legislature(tax payers' representatives). The tax payer has a right to know how the tax money was utilized. Comptroller and Auditor General of India (CAG) audit the government expenditure and presents audit report and annual accounts of the executive to the Parliament/legislature.

Comptroller and Auditor General of India (CAG) is a constitutional independent authority (similar to Election commission or UPSC). CAG audits Government departments (both Union as well as State), government companies and corporations. He also audits government receipts. CAG is also constitutionally required to present Financial Accounts and Appropriation accounts to the Parliament or State legislature. (CAG should not be confused with CGA -Controller General of Accounts. CGA does the accounting of Union Government and is assisted by Indian Civil Accounts Service –ICAS Officers under Ministry of Finance). CAG is appointed by the President and is a politically independent authority.

Indian Audit and Accounts Department (IAAD) assist CAG in fulfilment of his constitutional duties. Indian Audit and Accounts Service (IAAS) officers serve as the top management of IAAD. IAAS officers derive their independence from the CAG's constitutional independence and work free of political pressures unlike any other Government departments. IAAS Officers work closely with the Union and State government departments for efficient audit.

The candidates selected to IAAS through UPSC civil services examination joins National Academy of Audit and Accounts (NAAA) at Shimla for one and half year training. Here the Officer Trainees learn basics of accounting, auditing, public finance, financial management and information systems audit. After the training at NAAA, six months of field training follows.

After the training, they are posted as Deputy Accountant General (DAG)/Deputy Director (DD) at field offices. The highest post of promotion is Deputy CAG of India (equivalent to Secretary to Government of India). The Hierarchy in IAAD is as follows:

  • Deputy Accountant General (DAG)/Deputy Director (DD)
  • Senior DAG/Director
  • Accountant General (AG)/Principal Director (PD)
  • Principal Accountant General (PAG)/Director General (DG)
  • Additional Deputy CAG (Seven Posts)
  • Deputy CAG (Six posts)

IAAS Officers are also posted at overseas offices of CAG at London, Washington, Rome, New York and Kuala Lumpur. Moreover, they frequently audit various United Nations offices around the world in addition to Indian Embassies in different countries.

In addition to the posting in IAAD, IAAS Officers are of high demand in government departments for deputation as Financial Advisers and other executive posts generally held by Indian Administrative service officers. They are also posted on deputation to various overseas offices of United Nations institutions, IMF and World Bank.

The biggest attraction of IAAS compared to other All India and Central Civil Services is its independence.

Indian Audit and Accounts Service Eligibility

The eligibility criteria for the Indian Audit and Accounts Service exam is the same as for other services. Once the candidate clears the civil services and gets allotment to the Indian foriegn service as per his rank, he has to go through specified training.

Indian Audit and Accounts Service Recruitment and Training

The newly recruited Indian Audit and Accounts Service Officers (IAAS), are trained at National Academy of Audit and Accounts, Shimla, Himachal Pradesh.

The training is segregated into two parts:
Part I: Covers the theoretical part to the trainees on concepts of Organization, Financial Auditing and Accounting.

Part II: Stressed on Rational Training which includes units where the trainee officers are supposed to be part of Planning Commission, Indian Institute of Management � Lucknow, Reserve Bank of India, National Institute of Public Finance and Policy, The Bureau of Parliamentary Studies.
The trainee officers also get a chance to travel abroad by being a part of London School of Economics and Political Science to have a worldwide experience.
The recruitment of IAAS is also through promoting the collateral cadres.

Indian Audit and Accounts Service Exam 2016

The Indian Audit and Accounts Service exam 2016 notification has come and the last date of online application was on the 27th of may 2016. The date of prelims exam is 07th August 2016. The next exam will happen in 2017 around the same time.

Indian Audit and Accounts Service syllabus 2016

The syllabus for the civil services exam in 2016 and every other year is the same for the Indian Audit and Accounts Service as well as other services. There is no difference whatsoever.

Indian Audit and Accounts Service Ranks and Salaries

Service Hierarchy


Pay scales

Designation in field

Designation in headquarters

Junior time scale


Assistant accountant general

Asstt. Director

Senior time scale


Deputy accountant general

Deputy director

Junior administrative grade


Sr. Deputy accountant general


NFSG of junior administrative grade


Sr. deputy accountant general


Senior administrative grade


Accountant general

Pr. Director


Principal accountant general

Director general



Addl. Deputy C&AG

26000 (fixed)


Deputy C&AG