The Indian Audit & Accounts Service (IA&AS) was formed in the year 1922 under the cadre controlling authority of Comptroller and Auditor General of India (C&AG). The cadre size was 694 posts and the source of recruitment in percentage terms was through direct recruitment at 67-2/3% and by promotion at 33-1/3%. There were no lateral entry promotion.

Service hierarchy

Grade	Pay scales	Designation in field	Designation in headquarters	Any other designation
Junior time scale	8000-275-13500	Assistant accountant general	Asstt. Director	NIL
Senior time scale	10000-325-15200	Deputy accountant general	Deputy director	NIL
Junior administrative grade	12300-375-16500	Sr. Deputy accountant general	Director	NIL
NFSG of junior administrative grade	14300-400-18300	Sr. deputy accountant general	Director	NIL
Senior administrative grade	18400-500-22400	Accountant general	Pr. Director	NIL
	22400-525-24500	Principal accountant general	Director general	NIL
	24050-650-26000		Addl. Deputy C&AG	NIL
	26000 (fixed)		Deputy C&AG	NIL

Brief write up on the service outlining the main functions etc. including areas where interaction and coordination with other service is essential:

The members of the IA&AS constitute the executive management level of the IA&AS Department headed by a constitutional authority, namely the Comptroller & Auditor General of India. Their roles involve planning, directing and executing the numerous assignments that follow the auditing and accounting mandate of the C&AG of India. The audit mandate of the C&AG of India is very comprehensive, covering audit of all expenditures from, and receipts into, the Consolidated Fund of India, the States and Union Territories having legislative assemblies, audit of all Government companies and audit of various Corporations, local bodies and non-government bodies and non-government bodes under certain circumstances.

The accounting mandate of the C&AG of India involves the preparation of monthly as well as annual accounts of practically all the State Governments. In several states, the C&AG carries out entitlement functions such as maintenance of GPF accounts, finalisation of retirement benefits and authorisation of pay and allowances of gazetted employees.

The Comptroller & Auditor General of India exercises his powers and discharges his Constitutional Obligations through various Accountants General, Principal Directors of Audit and Member Audit Boards stationed all over the country. They assist and guide the Public Account Committees and Committees on Public Undertakings of the Union Parliament and State/UT Legislatures during their examination of the Audit Reports. They attend the sittings of the committees of parliament when the evidence of the Secretaries to government or the Chief Executives of bodies and authorities is taken and assists them by providing the background information and data on the basis of which the audit reports were brought out. In view of the wide scope of C&AG’s auditing and accounting mandate as discussed above, the members of the IA&AS have to frequently interact with the members of various other Government Services.