Indian Audit and Accounts Service: Difference between revisions

Indian Audit and Accounts Service
Service overview
	IAAS logo
Formed	1860; 165 years ago
Headquarters	Pocket-9, Deen Dayal Upadhyaya Marg, New Delhi - 110124
Country	India
Training	National Academy of Audit & Accounts, Yarrows, Shimla
Controlling Authority	Comptroller and Auditor General of India
Legal personality	Governmental: Civil Service
Preceding Service	Indian Civil Service
Cadre Size	616 (August 2007)
Service Chief
Director General, IAAD	Saurabh Narain, IAAS

Browse history interactively

← Previous edit

Content deleted Content added

VisualWikitext

Inline

Latest revision as of 15:18, 25 November 2024

Indian Audit and Accounts Service (IA&AS) is a group 'A' central civil service^[5] under the Comptroller and Auditor General of India, the supreme audit institution of India. Its central civil servants serve in an audit managerial capacity in the Indian Audit and Accounts Department (IA&AD), and are responsible for auditing the accounts of the Union government and state governments, as well as their public commercial enterprises and non-commercial autonomous bodies.^[6] The service's role is analogous to the US Government Accountability Office and the UK National Audit Office.

History

Under the East India Company, the accounts of the 3 Presidencies of Bengal, Madras and Bombay 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.^[7] The Indian Audit and Accounts Service traces its history to 1860, when these posts were amalgamated by the British Colonial Government to create the post of first Auditor General who had both accounting and auditing functions. It was given statutory recognition by the Government of India Act, 1919, and further strengthened by the Government of India Act, 1935.^[8]^: 51 After India gained independence and the Constitution came into force, the Auditor General was re-designated as the Comptroller & Auditor General of India. 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.^[9]

Organization

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. 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.

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 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.

Career Progression

The positions and designations held by an IAAS officer in their career are as follows:^[10]


S.No.	Position	Pay Grade (Level on the Pay Matrix)	Pay Scale
1	Deputy Comptroller and Auditor General	17	₹225,000 (US$2,600)
2	Additional Deputy Comptroller and Auditor General	16	₹205,400 (US$2,400) – ₹224,000 (US$2,600)
3	Principal Accountant General / Director General	15	₹182,200 (US$2,100) – ₹224,100 (US$2,600)
4	Accountant General / Principal Director	14	₹144,200 (US$1,700) – ₹218,200 (US$2,600)
5	Senior Deputy Accountant General / Director (Selection Grade)	13	₹123,100 (US$1,400) – ₹215,900 (US$2,500)
6	Senior Deputy Accountant General / Director	12	₹78,800 (US$920) – ₹209,200 (US$2,400)
7	Deputy Accountant General / Deputy Director	11	₹67,700 (US$790) – ₹208,700 (US$2,400)
8	Assistant Accountant General / Junior Time Scale	10	₹56,100 (US$660) – ₹177,500 (US$2,100)
9	Senior Audit Officer / Senior Accounts Officer / Senior Divisional Accounts Officer / Data Entry Operator (Grade–G) (Data Manager)	10	₹56,100 (US$660) – ₹177,500 (US$2,100)

Recruitment and training

There are two modes for recruitment into the Indian Audit and Accounts Service. 50% of IA&AS officers are recruited by the Civil Services Examination conducted by UPSC. Officers recruited this way are called direct recruits. The remaining 50% are recruited by promotion from subordinate cadres.^[11] After the selection process, IA&AS officers are trained at the National Academy of Audit and Accounts in Shimla, Himachal Pradesh, where they are referred to as Officer Trainees.^[1] The training spans 89 weeks, with 3 distinct phases of 51, 32, and 6 weeks.^[12] 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 Reserve Bank of India, TISS, Mumbai, SEBI, National Institute of Public Finance and Policy, New Delhi, Bureau of Parliamentary Studies, Indian Parliament, and IIM, Ahmedabad.^[13] 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 London School of Economics and Political Science and UK's National Audit Office.^[14]^[1]

References

^ ^a ^b ^c "Chapter 18, Training - CAG: A Thematic History (1990-2007)" (PDF). cag.gov.in. CAG of India. 31 December 2007. p. 17. Retrieved 12 December 2023.
^ "Training the Indian Audit and Accounts Service(IAAS)". cag.gov.in. CAG of India. 5 August 2016. Retrieved 12 December 2023.
^ "Chapter 3, Organisation of C&AG - CAG: A Thematic History (1990-2007)" (PDF). cag.gov.in. CAG of India. 31 December 2007. p. 3. Retrieved 12 December 2023.
^ "About Us". naaa.gov.in. National Academy of Audit and Accounts (NAAA). Retrieved 12 December 2023.
^ "The Schedule: Part 1: Central Civil Services, Group 'A'" (PDF). dopt.gov.in. Department of Personnel & Training. Retrieved 12 December 2023.
^ "FAQs". cag.gov.in. CAG of India. Retrieved 12 December 2023. 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 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.
^ "Chapter 1, Overview - CAG: A Thematic History (1990-2007)" (PDF). cag.gov.in. CAG of India. 31 December 2007. p. 5. Retrieved 12 December 2023.
^ "CAG of India - Analytical History (1947-1989)" (PDF). cag.gov.in. CAG of India. 31 December 2007. Retrieved 13 December 2023.
^ "DPC Act - CAG's Duties Powers and Conditions of Service". cag.gov.in. CAG of India. 25 May 2022. Retrieved 13 December 2023. 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 for performance of its duties on behalf of the Comptroller and Auditor General.
^ "Pay Scales of Officers/Officials in IA&AD as per 7th Central Pay Commission" (PDF). cag.gov.in. CAG of India. Retrieved 7 January 2024.
^ "Indian Audit and Accounts Service Rules, 2016" (PDF). cag.gov.in. Department of Expenditure, Ministry of Finance. Retrieved 14 December 2023.
^ "Training of IA&AS Officer Trainees". naaa.gov.in. Indian Audit & Accounts Department. Retrieved 14 December 2023.
^ "E-Journal CAR". cag.gov.in. Indian Audit & Accounts Department.
^ "India's Audit and Accounts Service at LSE". blogs.lse.ac.uk. London School of Economics. 6 August 2012. Retrieved 14 December 2023.

[Chapter_18_-_Training-1] "Chapter 18, Training - CAG: A Thematic History (1990-2007)" (PDF). cag.gov.in. CAG of India. 31 December 2007. p. 17. Retrieved 12 December 2023.

[2] "Training the Indian Audit and Accounts Service(IAAS)". cag.gov.in. CAG of India. 5 August 2016. Retrieved 12 December 2023.

[Chapter_3_-_Organisation_of_C&AG-3] "Chapter 3, Organisation of C&AG - CAG: A Thematic History (1990-2007)" (PDF). cag.gov.in. CAG of India. 31 December 2007. p. 3. Retrieved 12 December 2023.

[4] "About Us". naaa.gov.in. National Academy of Audit and Accounts (NAAA). Retrieved 12 December 2023.

[5] "The Schedule: Part 1: Central Civil Services, Group 'A'" (PDF). dopt.gov.in. Department of Personnel & Training. Retrieved 12 December 2023.

[6] "FAQs". cag.gov.in. CAG of India. Retrieved 12 December 2023. 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 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.

[Chapter_1_-_Overview-7] "Chapter 1, Overview - CAG: A Thematic History (1990-2007)" (PDF). cag.gov.in. CAG of India. 31 December 2007. p. 5. Retrieved 12 December 2023.

[CAG_-_Analytical_History-8] "CAG of India - Analytical History (1947-1989)" (PDF). cag.gov.in. CAG of India. 31 December 2007. Retrieved 13 December 2023.

[CAG's_(DPC)_Act-9] "DPC Act - CAG's Duties Powers and Conditions of Service". cag.gov.in. CAG of India. 25 May 2022. Retrieved 13 December 2023. 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 for performance of its duties on behalf of the Comptroller and Auditor General.

[10] "Pay Scales of Officers/Officials in IA&AD as per 7th Central Pay Commission" (PDF). cag.gov.in. CAG of India. Retrieved 7 January 2024.

[11] "Indian Audit and Accounts Service Rules, 2016" (PDF). cag.gov.in. Department of Expenditure, Ministry of Finance. Retrieved 14 December 2023.

[12] "Training of IA&AS Officer Trainees". naaa.gov.in. Indian Audit & Accounts Department. Retrieved 14 December 2023.

[E-Journal_CAR-13] "E-Journal CAR". cag.gov.in. Indian Audit & Accounts Department.

[14] "India's Audit and Accounts Service at LSE". blogs.lse.ac.uk. London School of Economics. 6 August 2012. Retrieved 14 December 2023.

[1]

[2]

[3]

[4]

[5]

[6]

[7]

[8]

[9]

[10]

[11]

[12]

[13]

[14]

@@ Line 1: / Line 1: @@
+{{Short description|Government of India Civil Service}}
-{{multiple issues|
+{{Infobox
-{{Unreferenced|date=November 2012}}
+| title            = Indian Audit and Accounts Service
-{{POV|date=November 2012}}
+| subheaderstyle   = background:#F2E0CE; color:black;
+| subheader1       = Service overview
+| image            = [[File:Indian Audit and Account Service.png|thumb|IAAS logo]]
+| label2           = Formed
+| data2            = {{start date and age|1860}}
+| label3           = Headquarters
+| data3            = Pocket-9, [[Deendayal Upadhyaya|Deen Dayal Upadhyaya Marg]], [[New Delhi]] - 110124
+| label4           = Country
+| data4            = {{Flag|India}}
+| label5           = Training
+| data5            = National Academy of Audit & Accounts, Yarrows, [[Shimla]]<ref name = "Chapter 18 - Training">{{cite web |url=https://cag.gov.in/uploads/cag_pdf/thematic_history/chap_18.pdf |title= Chapter 18, Training - CAG: A Thematic History (1990-2007) |date=31 December 2007 |website=cag.gov.in |publisher=CAG of India |access-date=12 December 2023 |page= 17}}</ref><ref>{{cite web |url=https://cag.gov.in/uploads/journal/August_2016/iaas.html |title=Training the Indian Audit and Accounts Service(IAAS) |date=5 August 2016 |website=cag.gov.in |publisher=CAG of India |access-date=12 December 2023}}</ref>
+| label6           = Controlling Authority
+| data6            = [[Comptroller and Auditor General of India]]
+| label7           = Legal personality
+| data7            = [[Governmental]]: [[Civil Service]]
+| label8           = General Nature
+| data8            =
+| label9           = Preceding Service
+| data9            = [[Indian Civil Service (British India)|Indian Civil Service]]
+| label10          = Cadre Size
+| data10           = 616 (August 2007)<ref name = "Chapter 3 - Organisation of C&AG">{{cite web |url=https://cag.gov.in/uploads/cag_pdf/thematic_history/chap_3.pdf |title= Chapter 3, Organisation of C&AG - CAG: A Thematic History (1990-2007) |date=31 December 2007 |website=cag.gov.in |publisher=CAG of India |access-date=12 December 2023 |page= 3}}</ref>
+| header11         = Service Chief
+| label12          = Director General, IAAD
+| data12           = Saurabh Narain, IAAS<ref>{{cite web |url=https://naaa.gov.in/en-in/about.html |title=About Us |website=naaa.gov.in |publisher=National Academy of Audit and Accounts (NAAA) |access-date=12 December 2023}}</ref>
+| website          = https://naaa.gov.in/en-IN/
 }}
-'''Indian Audit and Accounts Service (IA&AS)''' is an Indian Central Government service, free of control from any executive authority, under the [[Comptroller and Auditor General of India]]. The officers of the Indian Audit and Accounts Service serve in an audit managerial capacity. IA&AS is responsible for auditing the accounts of the Union and State governments and public sector organizations, and for maintaining the accounts of State governments. It role is somewhat similar to the US [[GAO]] and [[National Audit Office (United Kingdom)]].
+'''Indian Audit and Accounts Service''' ('''IA&AS''') is a group 'A' central civil service<ref>{{cite web |url=https://dopt.gov.in/sites/default/files/SCHEDULE-1.pdf |title=The Schedule: Part 1: Central Civil Services, Group 'A' |website=dopt.gov.in |publisher=Department of Personnel & Training |access-date=12 December 2023}}</ref> under the [[Comptroller and Auditor General of India]], the [[supreme audit institution]] of [[India]]. Its [[civil servants|central civil servants]] serve in an audit managerial capacity in the Indian Audit and Accounts Department (IA&AD), and are responsible for auditing the accounts of the [[Government of India|Union government]] and state governments, as well as their [[Public sector undertakings|public commercial enterprises]] and non-commercial autonomous bodies.<ref>{{cite web |url=https://cag.gov.in/en/faqs |title=FAQs |website=cag.gov.in |publisher=CAG of India |access-date=12 December 2023 |quote= 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 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.}}</ref> The service's role is analogous to the US [[GAO|Government Accountability Office]] and the UK [[National Audit Office (United Kingdom)|National Audit Office]].
+== History ==
-The service can be divided into officers looking after (i)the Union government, (ii) the State governments and (iii) Headquarters. The state accounts and audit offices are headed by Accountants General or Principal Accountants General. 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.), General and Social Sector Audit (GSSA) or Economic and Revenue Sector Audit (ERSA).
+Under the [[East India Company]], the accounts of the 3 Presidencies of [[Bengal Presidency|Bengal]], [[Madras Presidency|Madras]] and [[Bombay Presidency|Bombay]] 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.<ref name = "Chapter 1 - Overview">{{cite web |url=https://cag.gov.in/uploads/cag_pdf/thematic_history/chap_1.pdf |title= Chapter 1, Overview - CAG: A Thematic History (1990-2007) |date=31 December 2007 |website=cag.gov.in |publisher=CAG of India |access-date=12 December 2023 |page= 5}}</ref> The Indian Audit and Accounts Service traces its history to 1860, when these posts were amalgamated by the [[British Raj|British Colonial Government]] to create the post of first Auditor General who had both accounting and auditing functions. It was given statutory recognition by the [[Government of India Act 1919|Government of India Act, 1919]], and further strengthened by the [[Government of India Act 1935|Government of India Act, 1935]].<ref name = "CAG - Analytical History">{{cite web |url=https://cag.gov.in/uploads/cag_pdf/vol_1.pdf |title= CAG of India - Analytical History (1947-1989) |date=31 December 2007 |website=cag.gov.in |publisher=CAG of India |access-date=13 December 2023}}</ref>{{rp|51}} After [[Indian independence movement|India gained independence]] and the [[Constitution of India|Constitution]] came into force, the Auditor General was re-designated as the [[Comptroller & Auditor General of India]]. 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.<ref name = "CAG's (DPC) Act">{{cite web |url=https://cag.gov.in/en/page-duties-power-and-conditions-of-services-act |title=DPC Act - CAG's Duties Powers and Conditions of Service |date=25 May 2022 |website=cag.gov.in |publisher=CAG of India |access-date=13 December 2023| quote=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 for performance of its duties on behalf of the Comptroller and Auditor General.}}</ref>
-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  (also called ADAI, for historical reasons) or Deputy CAG (called DAI, again for historical reasons). The Deputy CAGs are the highest-ranked officers in the service.
+== Organization ==
-After training, the Officer Trainees are posted as Deputy Accountants General (DAsG) or Deputy Directors (DDs). Subsequent to their promotion, they become Senior Deputy 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.
+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. 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.
-==Recruitment and training==
+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 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.
-Recruitment to the IA&AS is through the joint competitive examinations (the [[Civil Services Examination]]) and through promotion from the subordinate cadre. Once recruited to the IA&AS, the directly recruited officers are trained mainly at the [http://www.naaa.gov.in National Academy of Audit and Accounts], [[Shimla]], Himachal Pradesh, India. The training is split into two phases. Phase-1 involves giving a theoretical background to the students on concepts of Government and commercial auditing and accounting. Phase-2 gives emphasis on practical training. The training involves modules where Officer Trainees are attached to the Reserve Bank of India,TISS-Mumbai,SEBI the National Institute of Public Finance and Policy, NIFM Faridabad, the Bureau of Parliamentary Studies and the Indian Institute of Management, Ahmedabad. The Officer Trainees are also given an international exposure through attachment with London School of Economics and Political Science and [[National Audit Office (United Kingdom)]].
-== Sanctioned strength ==
+=== Career Progression ===
-Sanctioned strength of IA&AS Cadre (As on 01.09.2016)
-Deputy Comptroller and Auditor General: 6
-Additional Deputy Comptroller and Auditor General: 7
-Principal Accountant General: 56
-Senior Administrative Grade: 128
-Junior Administrative Grade: 147 (Selection Grade 74 and Ordinary Grade 73)
-Senior Time Scale: 263
-Junior Time Scale: 88
+The positions and designations held by an IAAS officer in their career are as follows:<ref>{{cite web |url=https://cag.gov.in/uploads/administrative_information/payscale-7th-CPC-06311da582f9852-31753598.pdf |title=Pay Scales of Officers/Officials in IA&AD as per 7th Central Pay Commission |website=cag.gov.in |publisher=CAG of India |access-date=7 January 2024}}</ref>
-==Job content==
+{|class="wikitable"
-For carrying out diverse functions, the Comptroller & Auditor General of India is assisted by one of India's oldest services – the Indian Audit & Accounts Service, whose officers are deployed in offices spread throughout the country besides three overseas offices located at London, Kuala Lumpur and Washington.
+|+
+!S.No.
+!Position
+!Pay Grade (Level on the Pay Matrix)
+!Pay Scale
+|-
+|style="text-align: center;" |1
+|style="text-align: center;" |Deputy Comptroller and Auditor General
+|style="text-align: center;" |17
+|style="text-align: center;" |{{INRConvert|225000}}
+|-
+|style="text-align: center;" |2
+|style="text-align: center;" |Additional Deputy Comptroller and Auditor General
+|style="text-align: center;" |16
+|style="text-align: center;" |{{INRConvert|205400}} – {{INRConvert|224000}}
+|-
+|style="text-align: center;" |3
+|style="text-align: center;" |Principal Accountant General / Director General
+|style="text-align: center;" |15
+|style="text-align: center;" |{{INRConvert|182200}} – {{INRConvert|224100}}
+|-
+|style="text-align: center;" |4
+|style="text-align: center;" |Accountant General / Principal Director
+|style="text-align: center;" |14
+|style="text-align: center;" |{{INRConvert|144200}} – {{INRConvert|218200}}
+|-
+|style="text-align: center;" |5
+|style="text-align: center;" |Senior Deputy Accountant General / Director (Selection Grade)
+|style="text-align: center;" |13
+|style="text-align: center;" |{{INRConvert|123100}} – {{INRConvert|215900}}
+|-
+|style="text-align: center;" |6
+|style="text-align: center;" |Senior Deputy Accountant General / Director
+|style="text-align: center;" |12
+|style="text-align: center;" |{{INRConvert|78800}} – {{INRConvert|209200}}
+|-
+|style="text-align: center;" |7
+|style="text-align: center;" |Deputy Accountant General / Deputy Director
+|style="text-align: center;" |11
+|style="text-align: center;" |{{INRConvert|67700}} – {{INRConvert|208700}}
+|-
+|style="text-align: center;" |8
+|style="text-align: center;" |Assistant Accountant General / Junior Time Scale
+|style="text-align: center;" |10
+|style="text-align: center;" |{{INRConvert|56100}} – {{INRConvert|177500}}
+|-
+|style="text-align: center;" |9
+|style="text-align: center;" |Senior Audit Officer / Senior Accounts Officer / Senior Divisional Accounts Officer / Data Entry Operator (Grade–G) (Data Manager)
+|style="text-align: center;" |10
+|style="text-align: center;" |{{INRConvert|56100}} – {{INRConvert|177500}}
+|}
+== Recruitment and training ==
-==IA&AS overseas==
+There are two modes for recruitment into the Indian Audit and Accounts Service. 50% of IA&AS officers are recruited by the [[Civil Services Examination]] conducted by [[Union Public Service Commission|UPSC]]. Officers recruited this way are called direct recruits. The remaining 50% are recruited by promotion from subordinate cadres.<ref>{{cite web |url=https://cag.gov.in/uploads/recruitment_notice/IA&AS-Amendment%20Rule-2016.pdf |title=Indian Audit and Accounts Service Rules, 2016 |website=cag.gov.in |publisher=Department of Expenditure, Ministry of Finance |access-date=14 December 2023}}</ref> After the selection process, IA&AS officers are trained at the National Academy of Audit and Accounts in [[Shimla]], [[Himachal Pradesh]], where they are referred to as Officer Trainees.<ref name = "Chapter 18 - Training" /> The training spans 89 weeks, with 3 distinct phases of 51, 32, and 6 weeks.<ref>{{Cite web |title=Training of IA&AS Officer Trainees |url=https://naaa.gov.in/en-in/ia-as-ot.html |website=naaa.gov.in |publisher=Indian Audit & Accounts Department| access-date=14 December 2023}}</ref> 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 [[Reserve Bank of India]], [[Tata Institute of Social Sciences|TISS, Mumbai]], [[Securities and Exchange Board of India|SEBI]], [[National Institute of Public Finance and Policy|National Institute of Public Finance and Policy, New Delhi]], Bureau of Parliamentary Studies, [[Parliament of India|Indian Parliament]], and [[Indian Institute of Management Ahmedabad|IIM, Ahmedabad]].<ref name= "E-Journal CAR">{{Cite web |title=E-Journal CAR |url=https://cag.gov.incag.gov.in/uploads/journal/january-2015/featuring-an-office.html |website=cag.gov.in |publisher=Indian Audit & Accounts Department}}</ref> 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 [[London School of Economics|London School of Economics and Political Science]] and [[National Audit Office (United Kingdom)|UK's National Audit Office]].<ref>{{cite web |url=https://blogs.lse.ac.uk/southasia/2012/08/06/indias-audit-and-accounts-service-at-lse/ |title=India’s Audit and Accounts Service at LSE |date=6 August 2012 |website=blogs.lse.ac.uk |publisher=London School of Economics |access-date=14 December 2023}}</ref><ref name = "Chapter 18 - Training" />
-IA&AS officers mainly go abroad to conduct embassy audit i.e. audit of Embassies and High Commissions of India situated all over the world. They are also deputed regularly to conduct audit of international institutions like UN. Some of the officers are doing long term foreign assignments in United Nations, UNOPS, Organisation for the Prohibition of Chemical Weapons, UNRWA, etc.
+==References==
-gov.nic.in
+{{Reflist}}
 {{Public Services of India}}
-{{Civil service}}
+{{DEFAULTSORT:Audit and Accounts Service}}
 [[Category:Accounting in India]]
 [[Category:Central Civil Services (India)]]

v t e Public Services of India
All India Services	Indian Administrative Service (IAS) Indian Forest Service (IFS) Indian Police Service (IPS)
Central Civil Services	Indian Foreign Service (IFS) Indian Audit and Accounts Service (IAAS) Indian Civil Accounts Service (ICAS) Indian Corporate Law Service (ICLS) Indian Defence Accounts Service (IDAS) Indian Defence Estates Service (IDES) Indian Economic Service (IES) Indian Information Service (IIS) Indian Postal Service (IPoS) Indian Post and Telecommunication Accounts and Finance Service (IPTAFS) Indian Railway Protection Force Service (IRPFS) Indian Railway Management Service (IRMS) Indian Revenue Service (Custom and Indirect Taxes) (IRS-CIT) Indian Revenue Service (Income Tax) (IRS-IT) Delhi, Andaman & Nicobar Islands, Lakshadweep, Daman & Diu and Dadra & Nagar Haveli (Civil) Services (DANICS) Delhi, Andaman & Nicobar Islands, Lakshadweep, Daman & Diu and Dadra & Nagar Haveli (Police) Services (DANIPS) Pondicherry Civil Service (PONDICS) Pondicherry Police Service (PONDIPS)
State Civil Services	Bihar Administrative Service (BAS) Gujarat Administrative Service (GAS) Jammu and Kashmir Administrative Service (JKAS) (1957–2019) Karnataka Administrative Service (KAS) Kerala Administrative Service (KAS) Provincial Civil Service (Jharkhand) (JPCS) Provincial Civil Service (Uttar Pradesh) (UPPCS) Provincial Civil Service (Uttarakhand) (UKPCS) Rajasthan Administrative Service (RAS) Tamil Nadu Civil Service (TNCS) West Bengal Civil Service (WBCS)
State Forest Services	Provincial Forest Service (Uttar Pradesh) (UPPFS) Provincial Forest Service (Uttarakhand) (UKPFS)
State Police Services	Provincial Police Service (Uttar Pradesh) (UPPPS) Provincial Police Service (Uttarakhand) (UKPPS) West Bengal Police Service (WBPS)
Non-State Civil Services	Provincial Development Service (PDS) Provincial Finance and Accounts Service (PFAS) Provincial Secretariat Service (PSS) Provincial Transport Service (PTS) Rajasthan Accounts Service (RAcS) West Bengal Judicial Service (WBJS) West Bengal Legal Service (WBLS)
Others	Civil Services of India