UPSC Indian Audit and Accounts Service (IAAS): Eligibility, Salary, Role & Career Growth

Indian Audit and Accounts Service (IAAS) is one of the most respected Group ‘A’ civil services in India. It plays a crucial role in maintaining financial discipline and accountability in government spending. Many UPSC aspirants prefer IAAS because it offers authority, stability, intellectual work, and a balanced work-life structure.

The service has roots in the British era. It formally began in 1860 with the appointment of the first Auditor General. Post-independence, the Auditor General became the Comptroller & Auditor General. The CAG’s Act of 1971 defined the duties and powers, giving authority to the IA&AD. Learn more about the Indian Audit and Accounts Service (IAAS)!

What is Indian Audit And Accounts Service (IAAS)?

The IAAS Full Form is Indian Audit and Accounts Service. The IAAS Meaning refers to a premier civil service responsible for auditing government expenditure and maintaining public accounts.

The Indian Audit and Accounts Service functions under the Comptroller and Auditor General (CAG) of India, which is a constitutional authority under Article 148 of the Indian Constitution. IAAS officers ensure that public money is spent legally, efficiently, and for the intended purpose.

IAAS officers audit the accounts of the Central Government, State Governments, Public Sector Undertakings (PSUs), autonomous bodies, and local authorities. They act as watchdogs of public finance and strengthen transparency in governance.

This service is less visible to the public compared to IAS or IPS, but its importance is immense. Without IAAS officers, financial mismanagement and misuse of public funds would go unchecked. That is why IAAS is considered the backbone of India’s financial accountability system.

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IAAS Officer Eligibility

To become an IAAS officer, candidates must clear the UPSC Civil Services Examination (CSE). The eligibility conditions are the same as those of other All India and Central Services.

Nationality 

Must be a citizen of India, or a subject of Nepal/Bhutan, or a Tibetan refugee, or a person of Indian origin from specific nations.

Qualification

A bachelor’s degree from a recognized institution is compulsory. There is no restriction on discipline. Students from arts, commerce, science, and engineering backgrounds are all eligible.

Age Limit

• Minimum age: 21 years
• Maximum age: 32 years (for General category)
• Age relaxation is available for OBC, SC, ST, and other reserved categories as per UPSC rules.

Number of Attempts

• General category: 6 attempts
• OBC: 9 attempts
• SC/ST: Unlimited attempts (within age limit)

There is no separate exam for IAAS. Service allocation depends on rank, preference, and availability of vacancies.

Indian Audit & Accounts Service Training

After selection, IAAS officers undergo structured and rigorous training. Training prepares officers for technical, legal, and administrative responsibilities.

Foundation Course

All selected civil servants begin with a Foundation Course at Lal Bahadur Shastri National Academy of Administration (LBSNAA), Mussoorie. This course focuses on leadership, ethics, administration, and national integration.

Professional Training

After LBSNAA, IAAS officers move to the National Academy of Audit and Accounts (NAAA) in Shimla. This phase is highly specialised.

Training covers:

• Government accounting systems
• Financial rules and procedures
• Audit standards and methodologies
• Constitutional provisions related to CAG
• Performance, compliance, and financial audits

On-the-Job Training

Officers also receive on-the-job training in field offices and government departments. International exposure and advanced courses may be offered later in service.

IAAS Officer Role and Service

The role of an IAAS officer is analytical, responsible, and independent. Officers play a crucial role in ensuring financial discipline, transparency, and accountability across government institutions. Key responsibilities include:

• Conducting financial audits of Union and State Government departments to ensure compliance with financial rules and regulations.
• Assessing financial statements to verify accuracy, reliability, and adherence to prescribed accounting standards.
• Auditing expenditure of governments, public sector undertakings (PSUs), and autonomous bodies.
• Carrying out performance and program evaluations to assess whether government schemes and welfare programs achieve their objectives with optimal use of resources
• Undertaking special audits of specific government projects, contracts, or high-risk areas as assigned.
• Providing recommendations for improvement in financial management systems, internal controls, and governance practices.
• Offering financial advice to the government on budgeting, resource allocation, and financial planning.
• Preparing audit reports that are submitted to Parliament and State Legislatures, often leading to policy corrections and administrative reforms.
• Promoting accountability, transparency, and integrity in public administration through impartial and independent audits.

The service demands integrity, attention to detail, and strong analytical skills. Officers enjoy functional autonomy, which makes IAAS a highly respected service.

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IASS Officer Salary

The IAAS officer salary follows the 7th Pay Commission structure and is similar to other Group ‘A’ services.

Entry-Level Salary

• Pay Level: Level 10
• Basic Pay: ₹56,100 per month
• With DA, HRA, and other allowances, the monthly salary can reach ₹70,000–₹80,000

Senior-Level Salary

• Deputy CAG / Additional Deputy CAG: ₹2,05,400
• Comptroller and Auditor General of India: ₹2,50,000

Here is the salary scale:

Additional benefits include:

• Government accommodation or HRA
• Medical facilities
• Pension under NPS
• Leave travel concessions

The salary grows steadily with promotions and experience.

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IAAS Officers Career Growth

The Indian Audit and Accounts Service offers excellent career growth. Officers can advance through ranks and assume higher responsibilities. Their career growth:

• Leadership positions in the Audit and Accounts Department, including roles such as Principal Accountant General and Deputy CAG
• Government postings in key audit, accounting, and financial oversight roles across ministries and public institutions
• Policy and advisory roles in areas related to finance, budgeting, governance, and public administration
• International deputations with organizations such as the United Nations, World Bank, and INTOSAI, offering global exposure and professional development

Overall, IAAS provides long-term career stability, high prestige, and significant professional satisfaction, making it one of the most respected services in the Indian civil services framework.

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