Indian Audit and Accounts Service is a Central Government service (CGS), without any executive authority control, underneath the Comptroller and Auditor General of India. The Indian Audit and Accounts Service (IAAS) officers serve in an audit managerial capacity in the Indian Audit and Accounts Department.
IAAS is a Group A civil services conducted by UPSC of the Government of India (GoI). The Indian Audit and Accounts Service is a central government service (CGS), under the Comptroller and Auditor General of India and without any control from any executive authority. The primary responsibility of the IAAS is to audit the accounts of the Union and State governments and public sector organization and to maintain the department accounts for the State government.
Indian Audit and Accounts Service is responsible for auditing the accounts of the Union and State governments (S.G.) and public sector organizations, and for maintaining the department accounts of State government (S.G.). The role of IAAS is somewhat similar to the US GAO and the National Audit Office (United Kingdom). Once recruited to the IAAS, the directly recruited officers are trained mainly at the National Academy of Audit and Accounts.
The two main objectives of this Group ‘A’ Civil Service body, are as follows-
- Accounting and auditing of Central Governments
- State Governments
- Public Sector Undertakings (PSU’s)
- They have offices in 3 different countries, such as– the U.S., U.K., & Malaysia.
- The reason behind having a presence in overseas location is to carry out auditing of Global Multilateral organizations.
Indian Audit and Accounts Service (IA&AS) – Advantages
- They are not a public figure- like other UPSC CS posts- IAS, etc.
- No political interference.
- Suitable for the ones who are interested in Accounting.
- According to a government survey, amongst all the three All India Services and the seven central services, the IA&AS had the highest percentage of job satisfaction amongst its officers.
- IAAS officers even get overseas postings in the IA&AS.
- All postings would be in metro cities or state capitals. One would hardly get any rural postings here.
- Nationality of a candidate should be as follows:
- Citizen of India (CoI)
- The subject of Nepal (SoN)
- The subject of Bhutan (SoB)
- A Tibetan refugee who came to India for permanent settlement.
- Migrant from any of the following countries who came for permanent settlement:
- East African countries of Kenya, Uganda, Pakistan, Burma, Sri Lanka, the United Republic of Tanzania, Zambia, Malawi, Zaire, Ethiopia and Vietnam.
- To qualify and attend the exam, candidates should hold a degree from any of the universities recognized by the UGC or possess an equivalent qualification diploma/degree.
- Candidate must hold a Bachelor’s Degree/Diploma from any of the recognized universities by GoI.
- Candidates who already have appeared for the qualifying examination and are waiting for the results are eligible for the Preliminary Exam. Such candidates have the proof of passing in terms of letter or degree along with the application for the Mains exam.
- Candidates with a professional and the required technical qualifications recognized by the Government are also eligible to appear for the exam.
- Candidates who have completed the final year of MBBS or any Medical Examination but are yet to get an internship can also appear for the Mains. Plus they must submit a certificate from the concerned University showing they passed the final professional medical examination in the required field.
- Minimum age 21 years
- Maximum age 30 years as of August 1 in the year of examination.
Roles and Responsibilities
- The role of IAAS officers is very vital and demands a great deal of responsibility and hard work with persistence. It is essential for an officer to be physically and mentally fit and healthy to handle the work pressure. The roles and responsibilities of an IAAS officer are as follows:
- The Indian Audit and Accounts Service is responsible for auditing the accounts of the Union and State governments and public sector organizations.
- Accounts management for State government.
- Its role is somewhat similar to the National Audit Office (United Kingdom).
Indian Audit and Accounts Service (IAAS) – Career Growth and Opportunities
- Reports to Comptroller and Auditor General (CAG) of India.
- This is one of the most demanding and recognized services in India. IA&AS cadre officers get a plethora of opportunities to serve within the country and on deputation to foreign countries.
- CAG offices are present in Washington, London, Kuala Lumpur; IAAS cadre officers have the opportunity to be posted in offices in these locations.
- The work done by these officers is significant as their audit reports are tabled in the Parliament.
UPSC IAAS Important Dates in 2021
The UPSC has released the dates of IAAS exam 2021. According to the UPSC official notification, the UPSC preliminary exam 2021 will take place on June 27, 2021, and the IAAS mains exam will be held on around September 17, 2021.
Posts Under IAAS
After the training, Indian Audit and Accounts Service candidates are posted as Deputy Accountant General (DAG)/Deputy Director (DD) at field offices across the country. The highest post of promotion is granted to the top students, who is Deputy CAG of India (equivalent to Secretary to Government of India). The Hierarchy in IAAS 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)
Indian Audit and Accounts Service Ranks and Salaries
Designation in field
|Designation in headquarters|
|Junior time scale||8000-275-13500||Assistant accountant general||Assistant Director|
|Senior time scale||10000-325-15200||Deputy accountant general||Deputy director|
|Junior administrative grade||12300-375-16500||Sr. Deputy accountant general||Director|
|NFSG of junior administrative grade||14300-400-18300||Sr. deputy accountant general||Director|
|Senior administrative grade||18400-500-22400||Accountant general||Pr. Director|
|22400-525-24500||Principal accountant general||Director general|
|24050-650-26000||Addl. Deputy C&AG|
|26000 (fixed)||Deputy C&AG|
Note- Indian Audit and Accounts Service (IAAS) selection is made through UPSC CSE exam. This is a three-phase exam (Like other CSE). Written prelims, mains and in the end an interview. A combined merit list is prepared (With the shortlisted names), and then the service is offered based on your rank and preference in the exam.
Indian Audit and Accounts Service (IAAS) is a Group A civil services of the Government of India (GoI). The IAAS is a central government service(CGS), under the Comptroller and Auditor General and is free of control from any executive authority. The primary responsibility of the IAAS is to audit the accounts of the Union and State governments and public sector organization and to maintain the accounts for State governments.
Areas covered in this article
- Eligibility Criteria
- Roles and Responsibilities
- Career Growth and Opportunities
- Important Dates-2021
- Posts under IAAS
P.S. You can check the official UPSC Indian Audit and Accounts Service (IAAS) Exam notification with the help of below-mentioned link- https://www.upsc.gov.in/exams-related-info/exam-notification.