Sir, this is very important because the practice has been all along, ever since the Finance Department has been organised, to have the Auditor-General appointed from the members of the Civil Service. The members of the Civil Service have a particular type of education, and develop a particular outlook which does not necessarily have specific reference to the duties and functions of an Auditor-General. If we wish the duties of the Auditor-General to be carried out with efficiency and completeness that is necessary for the proper audit of our accounts, I think it is important to lay down qualifications which will provide for practical experience and technical knowledge in the person appointed as Auditor-General. The system of Government accounting is on the basis of actual cash receipts and disbursements closing on a giving date but in view of the large commercial undertakings that the State is beginning to be committed to and in view also of the variety of dealings that the State has to enter with businessmen, contractors and so on, I think it is important that the audit of accounts should be by those who are familiar with the business practices and as such are able to give efficient service. I have laid down qualification of a Registered Accountant as the minimum, though actually according to the latest legislation these will be described as Charted Accountants having certain years’ practice. The important point however is that they must have technical qualifications and also practical experience of auditing accounts. The promotion from service or transfer from the ordinary public service, whether called Indian Administrative of Indian Civil Service is I think, not suitable for purposes of this highly specialised appointment. Just as in regard to the judicial appointments we have required special training and experience and not mere membership of the services, so here too I suggest that it would be important if we lay down in the Constitution certain qualifications requiring the necessary technical training and practical qualifications. The actual amendment is in this respect a modest one requiring not more than ten years’ practical experience but in practice the appointment, if the amendment is accepted, would be from amongst top men. The income from practice of such men is under present conditions very high, perhaps far higher than the State would be able to pay but at the same time the status, dignity, respect and importance that would necessarily be attached to such office would make it attractive even to men of that eminence, just as judicial office is also attracting the legal practitioners with the highest income. I accordingly commend this motion to the House.
