The Indian Audit and Accounts Services

Stream Civil Services Exams
Course Type Professional

The Indian Audit and Accounts Services (IAAS) are one of the Group-A civil services of Government of India. IAAS functions under the Comptroller and Auditor General of India (Supreme Audit Institution of India) and is free of control from any executive authority.

The functions of officers in IAAS mainly includes auditing the accounts of Union and State Governments and Public Sectors Organisations.

This Services can be decided into two phases, from which first one is Officers looking after the accounting and audit issues pertaining to the Union Government and State Governments. And the second one are those manning the department's headquarters.

Accountants General or Principal Accountants General are the heads of the state accounts and audit offices. Functions of officers at both the positions is equivalent, only the designations are different.

Recruitment of Officers in IAAS is partly through the UPSC examination and partly through the promotion of officers from the subordinate cadre.

The officers recruited in IAAS has to undergo training in two phases at the National Academy of Audit and Accounts, Shimla, Himachal Pradesh, India. First of which consists of giving theoretical Background to the candidates about the topics of Government and commercial auditing and accounting. And second phase is about giving emphasis on practical training. The trainees get the opportunity of an international exposure at the London School of Economics and Political Science and National Audit Office (United Kingdom).


Scope and Pay Scale in IAAS:


  • For the designation of Assistant Director at the Junior Time Scale, the per month pay scale is Rs.8000-275-13500.
  • For the officers on the position of Deputy Director at the grade of Senior Time Scale the monthly payment is Rs 10000-325-15200.
  • For the designation of Director in the Junior Administrative Grade, the pay scale offered to the officers is Rs12300-375-16500 per month.         
  • For the post of Director in Junior Administrative Grade, the per month pay scale offered is Rs.14300-400-18300.
  • For the position of NFSG of Principal Director at the Senior Administrative Grade, the salary offered to the officer is Rs.18400-500-22400.
  • At the post of Director-General, per month pay scale offered is Rs.22400-525-24500.        
  • For officer at the post of Additional Deputy CAG        , Salary is Rs.24050-650-26000.        
  • At the designation of Deputy CAG, per month salary offered is Rs.26000 (fixed).


Eligibility Criteria:


The candidates appearing for IAAS examination must meet the eligibility criteria described by the organising authority. This eligibility criteria is as given below:


  • Candidate must be a citizen of India, or a subject of Nepal / Bhutan, Tibetan refugee who have come to India for settling permanently before 1st January, 1963.
  • Candidate who is Indian originated have migrated from Pakistan, Burma, Sri Lanka, East African Countries of Kenya, Uganda, the United Republic of Tanzania (Formerly Tanganyika and Zanzibar), Zambia, Malawi, Zaire, Ethiopia and Vietnam with the intention of permanently settling in India.
  • Candidate must hold a degree from any of recognised universities.
  • Candidates must be between the age group of 21 and 30 years, as on August 1.

Their is a relaxation on upper age limit of candidates according to categories as given below.

  • For SC / ST candidates, upto 5 years.
  • For Other Backward Categories (OBC), upto 3 years.
  • For State of Jammu & Kashmir Domiciled during the period from the 1st January 1980 to 31st December 1989, Up to 5 years.
  • For Defence Services Personnel, upto 5 years.
  • ECOs/ SSCOs, up to 5 years.
  • For Blind, deaf-mute and Orthopaedically handicapped candidates, up to 10 years.
  • Number of attempts allowed for different categories candidates are:
    • For general category, 7 attempts are given.
    • No restrictions for SC / ST candidates.
    • 9 attempts are allowed for OBC candidates