Qualifications and Pathway to Become Comptroller and Auditor-General of India

The role of Comptroller and Auditor-General (CAG) of India is of paramount importance in ensuring the integrity and accountability of public finances. The CAG is appointed by the President of India and plays a crucial role in the internal audit and financial management of government entities. To understand the qualifications required for this esteemed position, let's explore the steps and examinations involved in becoming a Chartered Accountant (CA) and then taking the final step to become CAG.

Becoming a Chartered Accountant (CA)

The path to becoming a Chartered Accountant (CA) in India is divided into three levels:

CA Foundation: This foundational level consists of four subjects. Successful completion of the CA Foundation is a prerequisite for proceeding to the next level. CA Intermediate: Following the CA Foundation, candidates must clear eight subjects at the Intermediate level. This level deepens the candidate's understanding of accounting, economics, and finance. CA Final: The final stage includes another eight subjects, rounding off the comprehensive education and training required to become a fully-fledged CA.

To successfully complete all these levels, candidates must pass the respective examinations set by the Institute of Chartered Accountants of India (ICAI).

Becoming Comptroller and Auditor-General of India (CAG)

The journey to becoming the CAG of India involves additional steps beyond the CA qualification. Here are the key qualifications and steps:

UPSC Examination and Civil Services: To become a CAG, one must first clear the Union Public Service Commission (UPSC) examination and successfully get placed in the Indian Administrative Service (IAS) or Indian Accountant Administrative Service (IAAS). Senior Positions or Retirement: Once in senior positions or at the time of retirement, officers from these services are appointed as CAG by the President of India. A majority of these roles are awarded to officers from the IAS, especially those with a finance background or relevant experience in the Ministry of Finance or other financial roles.

The constitution of India provides for an independent office of the CAG, as per Article 148. The CAG is responsible for safeguarding the public exchequer and upholding the constitution and laws of the parliament. The Indian Audit and Accounts Service (IAAS) supports the CAG in the discharge of his/her duties.

Notable CAGs in Indian History

Below is a list of some notable Comptroller and Auditor-General of India since 1948:

Period CAG Background 1948–1954 Jagjivan Ram Thakur KG Ramkumar Shahi, Prof 1954–1960 Prabhuddha Kishore Varma A} Nee A} 1960 A. K. Roy Agriculture, Expert 1966 Nikhil Chandra Sen Professor, ICFAI, Director 1966–1972 George Koshy IAS, Finance, Former Secretary, Finance Division, Government of India 1972–1978 Jaya Rob Chaudhary IAS, Audit, Senior Officer, Audit Division, Government of India 1978–1984 Reomuddin Ahmed IAS, Audit, Senior Officer, Audit Division, Government of India 1984–1990 Gopinath Mishra IAS, Audit, Senior Officer, Audit Division, Government of India 1990–1996 Bipin Bajaj IAS, Finance, Secretary (Finance), Government of India 1996–2002 Shantilal Panikker IAS, Audit, Senior Officer, Audit Division, Government of India 2002–2008 Shyam Malhotra IAS, Audit, Senior Officer, Audit Division, Government of India 2008–2013 Sam Pitroda IAS, Finance, Secretary (Finance), Government of India 2013–2017 Gian Prakash IAS, Audit, Senior Officer, Audit Division, Government of India 2017–2020 Ajit Ranade IAS, Audit, Senior Officer, Audit Division, Government of India 2020 Incumbent N T S Srinivasa Rao

Conclusion

Becoming the CAG of India is a rigorous and esteemed process involving multiple levels of education and experience. From clearing the CA exams to obtaining a senior position within the IAS or IAAS services, the path to becoming CAG is demanding and requires a deep commitment to public service and finance management.