Every rupee the government spends is supposed to be watched by an officer who answers to no one in the government. That officer is the Comptroller and Auditor-General of India, created by Article 148 — and the question of who created the office is one of the most repeated in Indian polity exams.
CONSTITUTION OF INDIAArticle 148
“
There shall be a Comptroller and Auditor-General of India who shall be appointed by the President by warrant under his hand and seal and shall only be removed from office in like manner and on the like grounds as a Judge of the Supreme Court.
The CAG is appointed by the President and removed only like a Supreme Court Judge — a protected, independent office.
mcqquestion.com · Indian Polity🔎 Exam Edge
🔎 Article 148: The CAG
The officer who audits every rupee of government money.
Created byArticle 148 of the Constitution
Appointed byThe President, by warrant
Removed likeA Supreme Court Judge
Reports toThe President
AuditsUnion + State accounts
ExamWho created the CAG office = Art 148
💡The trap: The Constitution created the office; the President only appoints the person. Do not mix the two.
mcqquestion.comUPSC · CDS · NDA · CAPF · SSC
Must Know
The Office of the Comptroller and Auditor-General
- Created byThe Constitution created the office through Article 148 — the single most asked fact about it.
- AppointmentThe CAG is appointed by the President by warrant under hand and seal.
- RemovalRemoval is in like manner and on like grounds as a Judge of the Supreme Court — a demanding safeguard of independence.
- Why it mattersBecause the CAG is meant to audit without fear, the Constitution makes removal as difficult as removing a Supreme Court Judge — so no government can quietly silence its own watchdog.
- TenureHolds office for six years or until age 65, whichever is earlier, unless he resigns or is removed.
- Not eligibleAfter leaving office, the CAG is not eligible for further office under the Government of India or any State.
What the CAG Audits
- Union accountsAudits the accounts of the Union and of the States — the constitutional watchdog on public money.
- BodiesAlso audits government companies, corporations, and bodies substantially financed from public money.
- PowersThe CAG’s duties and powers are defined by Parliament through law (the CAG’s (Duties, Powers and Conditions of Service) Act, 1971).
- So whatEvery audit report that Parliament debates comes from this one office.
Good to Know
CAG Reports and Parliament
- To the PresidentCAG reports on Union accounts are submitted to the President, who lays them before each House of Parliament.
- To the GovernorCAG reports on State accounts are submitted to the Governor, who lays them before the State Legislature.
- PACThe Public Accounts Committee of Parliament examines these reports — the CAG is its guiding hand.
- Three reportsAudit reports commonly arrive in three streams — Civil, Receipts, and Commercial (PSUs).
- So whatThe reporting chain is CAG → President → Parliament — remember each hop.
✅ Test Yourself
Work through a 5-question chain on Article 148, then keep practising with a random Indian Polity question.
Great to Know
The Story of the Auditor-General
- Colonial rootsThe office descends from the British-era Auditor-General of India; the framers upgraded it into a constitutional watchdog.
- 1947 debateAmbedkar argued for a strong, independent CAG — ‘the most important officer in the Constitution of India’.
- Why removal mattersRemoval only on Supreme Court judge grounds means no government can silently sack the auditor it dislikes.
- 1971 ActThe CAG Act of 1971 translated the constitutional sketch into concrete auditing powers.
- So whatEvery CAG report you read in the news — railways, defence, PM-CARES — flows from this single article.
PYQ / Exam Angle
CAPF 2025: Powers of the CAG
- QuestionCAPF and other competitive exams ask about the CAG’s powers — the correct statement is that he audits the accounts of the Union and the States and reports to the President.
- WhyAuditing Union + State accounts is the constitutional core of the office; anything contradicting it is wrong.
- LinkSource: CAPF AC 2025 (see Q29).
CDS II 2018: To Whom CAG Reports
- QuestionCDS and other competitive exams ask to whom CAG reports on Union accounts are submitted. Correct answer: the President.
- WhyArticle 151 says Union audit reports go to the President; State audit reports go to the Governor.
- LinkSource: CDS II 2018 (see Q101).
CDS I 2017: The Rajya Sabha Trap
- QuestionCDS and other competitive exams ask which statement about CAG reports is wrong — the trap is claiming a report is introduced first in the Rajya Sabha.
- WhyReports are laid before both Houses by the President; there is no rule that they are first introduced in the Rajya Sabha.
- LinkSource: CDS I 2017 (see Q88).
Current Affairs / So What
Audit and Accountability Today
- NewsCAG audit reports on defence deals, GST revenue, and public health schemes regularly dominate headlines.
- Why it mattersThe CAG is how Parliament learns where public money actually went — the backbone of financial accountability.
- So whatArticle 148 is the one-line answer behind every CAG story you read.
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