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About the Exam

Subordinate Audit/Accounts Services Examination

The Subordinate Audit/Account Services (SAS) Examination is a departmental examination conducted for the post of Assistant Audit/Accounts Officer (Group-B, Gazetted Officer). The SAS Examination is to be conducted twice in a year w.e.f. 2021:- Examination-l and Examination-2. The cut-off dates for determining the eligibility of the officials for SAS/RA/I/CPD Examinations will be  Ist March for Examination-l and lst  September for Examination-2 of the year, unless otherwise notified by the competent authority in a particular year.

The SAS examination is conducted as follows:

  1.   Preliminary Examination conducted by the respective field offices (not necessary in the case of qualified Divisional Accountants who have passed the Divisional Accountants Grade Examination).
  2.   Main Examination conducted by the Headquarters office in Computer Based Test (CBT) mode. 

Eligibility criteria for appearing in the SAS examination:

Only persons who have put in minimum of 3 years (presently 2 years) continuous service in one or more of the following capacities in a particular field office of IA&AD and who had successfully completed their probation period are eligible to appear for the examination:

  1. As a Clerk (Pay Level 2)/ Accountant (Pay Level 5)/ Sr. Accountant (Pay Level 6) in an Accounts Office.
  2. As a Clerk (Pay Level 2)/ Auditor (Pay Level 5)/ Sr. Auditor (Pay Level 6) in an Audit Office.
  3. As a Data Entry Operator Grade 'A'  (Pay Level 4) in an Accounts Office/ Audit Office.
  4. As a Data Entry Operator Grade 'B'  (Pay Level 5) in an Accounts Office/ Audit Office.
  5. As a Data Entry Operator Grade 'D'  (Pay Level 6) in an Accounts Office/ Audit Office.
  6. As a Stenographer Grade-II (Pay Level 4) in an Accounts Office/ Audit Office.
  7. As a Stenographer Grade-I (Pay Level 6) in an Accounts Office/ Audit Office.
  8. As a Private Secretary (PS) (Pay Level 7) in an Accounts Office/ Audit Office.
  9. As a Divisional Accountant (Pay Level 6) and Divisional Accounts Officer Grade II (Pay Level 7) under the administrative control of a Principal Accountant General/Accountant General(A&E).
  10. As a Junior Translator (Pay Level 6) in an Accounts Office/ Audit Office.
  11. As a Senior Translator (Pay Level 7) in an Accounts Office/ Audit Office.
  12. As a Supervisor (Pay Level 8) in an Accounts Office/ Audit Office.

NOTE 1: The crucial date for determining the length of total service put in by a candidate for eligibility to appear in the examination will be 1st day of the month in which the examination is held or as otherwise notified by the Comptroller and Auditor General of India.

NOTE 2: Service as an Accounts Clerk in the Public Works Department in States where the Divisional Accountants are under the administrative control of the Accountant General shall reckon up to a maximum of 2 years against the minimum 3 years limit prescribed above.

NOTE 3: Supervisors will be eligible to appear in SAS examination, subject to the following conditions :-

  1.  that they have duly qualified in the preliminary test held each year.
  2.  that they have completed the prescribed pre-examination training.
  3.  that the eligibility is subject to the condition that in the event   of their passing the Subordinate Audit/Accounts Service (SAS) Examination they will have to seek reversion in writing to the posts of Senior Auditors/ Senior Accountants [Pay Level 6)].  The undertakings have to be obtained from candidates in writing before allowing them to appear in the Examination.

NOTE 4: The Head of Offices may recommend to the Comptroller and Auditor General for consideration suitable and deserving cases for condonation of deficiency, not exceeding 2 months in each case, in the minimum qualifying service of three years required for eligibility to appear in the examination.

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