Comptroller & Auditor General of India Articles 148–151, Powers, Audits, Limitations & the UK Comparison
Ambedkar called the CAG one of the four bulwarks of democracy — yet the office India created is only half of what its name promises. This note builds the CAG from the ground up: the constitutional design, the appointment gap, the three types of audit, the three reports, and the one comparison UPSC keeps returning to — why the "Comptroller" in CAG is a misnomer, and how the UK's CAG differs. Updated to July 2026 with the 101-cities audit and the BRICS SAI Summit in Bengaluru.
1. Who Is the CAG and Why Does the Office Exist?
The Comptroller and Auditor General of India (CAG) is an independent constitutional authority established under Article 148 of the Constitution. It audits the receipts and expenditures of the Central Government, all State Governments, and other bodies receiving government funding — acting as the Guardian of the Public Purse.
The CAG heads the Indian Audit and Accounts Department and is an all-India body in the sense that it controls the financial system of the country at both Central and State levels. Dr. B.R. Ambedkar described the CAG as "one of the most important officers under the Constitution of India" and one of the four bulwarks of the democratic system of government.
Parliament votes the money. The executive spends it. Somebody independent of both must check whether what was spent matches what was voted — and that somebody is the CAG. Remove the CAG and Parliament's power over the purse becomes a formality, because no one would ever verify the answer.
The Office at a Glance
Prelims Anchor Facts
- Constitutional Articles: 148 to 151, in Part V of the Constitution
- Governing statute: CAG (Duties, Powers and Conditions of Service) Act, 1971
- Appointed by: the President of India, by warrant under his hand and seal
- Heads: the Indian Audit and Accounts Department
- First CAG: V. Narahari Rao · Incumbent (2026): K. Sanjay Murthy, the 15th CAG, who assumed office on 21 November 2024
- Ambedkar called the CAG one of the four bulwarks of democracy
The CAG represents the principle that public money must be accounted for — that every rupee of the exchequer belongs ultimately to the citizen, and those who spend it must be held responsible. As Ambedkar envisioned, the CAG's role is not administrative but constitutional morality in financial administration. Without an effective CAG, parliamentary control over the executive in financial matters becomes hollow.
2. Constitutional Provisions
Articles 148 to 151 are brief but foundational. Parliament is empowered to prescribe the detailed duties and powers through legislation — which it did via the CAG DPC Act, 1971.
| Article | Subject Matter | Key Detail |
|---|---|---|
| Article 148 | Establishment of CAG | Creates the office; appointment by President; oath; removal like an SC judge; salary charged to the Consolidated Fund of India |
| Article 149 | Duties and Powers | Parliament to prescribe the duties and powers of the CAG — enabling legislation is the CAG DPC Act, 1971 |
| Article 150 | Form of Accounts | Accounts of the Union and States shall be kept in such form as the President may, on the advice of the CAG, prescribe |
| Article 151 | Audit Reports | CAG submits audit reports to the President (Union) and the Governor (State), who lay them before the respective legislatures |
| Article 279 | Net Proceeds Certification | CAG ascertains and certifies the net proceeds of any tax or duty — this certification is final |
Article 150 lets the CAG shape the form in which government accounts are kept, not merely inspect them afterwards. If accounts are designed so that a subsidy is booked in a way that hides its true cost, no amount of later auditing will surface it cleanly.
So Article 150 gives the CAG an advisory role in the architecture of accounting — the one genuinely forward-looking power in an otherwise backward-looking office.
The constitutional scheme is deliberately minimalist. Articles 148–151 establish the office, protect its independence, and mandate the reports; the detailed functional scope is left to Parliament through Article 149 and the DPC Act 1971. This design gives flexibility to expand the CAG's mandate as governance evolves, while keeping its core independence constitutionally entrenched.
3. Appointment, Eligibility and the Independence Architecture
How the CAG Is Appointed
- The CAG is appointed by the President of India by a warrant under his hand and seal
- No statutory selection committee or collegium exists — the appointment is at the executive's discretion
- By convention, a senior IAS officer — often a retired Chief Secretary or senior civil servant — is appointed
- Before assuming office the CAG makes an oath before the President: to bear true faith and allegiance to the Constitution, uphold the sovereignty and integrity of India, perform duties faithfully and to the best of ability, knowledge and judgment without fear or favour, affection or ill-will, and uphold the Constitution and the laws
Eligibility — What the Law Does Not Say
The Constitution is completely silent on qualifications. Neither Article 148 nor the CAG DPC Act 1971 prescribes any educational, professional or experiential criteria.
- By convention, senior IAS officers of Secretary rank are appointed
- No professional audit qualification — such as a chartered accountancy background — is mandated or conventionally required
- This differs from many democracies where the head of the national audit office must have accounting or financial expertise
The Safeguards That Protect Independence
Unlike the ECI, which now has a statutory Selection Committee under the 2023 Act, or the higher judiciary with its collegium, there is no independent or transparent mechanism for appointing the CAG. The Constitution and the DPC Act are both silent on eligibility and on process, leaving the executive with sole discretion. The consequences are cumulative: a risk of biased appointments, since a compliant appointee may be preferred; no guaranteed audit expertise, since a generalist may lack technical capacity for complex financial auditing; and no external check — no collegium, no parliamentary confirmation, no civil society involvement.
The reform consensus is twofold: a collegium-type panel (PM, Leader of the Opposition and CJI or an equivalent expert body) and codified minimum eligibility criteria in the DPC Act, such as demonstrated financial management or public finance experience.
4. Tenure, Service Conditions and Removal
Tenure and Service Conditions
- Term: 6 years or until the age of 65, whichever is earlier (CAG DPC Act, 1971)
- Reappointment: not eligible after retirement
- Salary: equal to that of a Judge of the Supreme Court, as fixed by the DPC Act 1971, and charged to the Consolidated Fund of India rather than voted
The 6-year term is largely theoretical. Because CAGs are drawn from senior civil servants already in their early sixties, the age-65 cap usually bites first, and several CAGs have served only two to three years — hampering institutional continuity and the accumulation of audit expertise.
K. Sanjay Murthy, the 15th CAG, is a useful counter-example: a 1989-batch IAS officer of the Andhra Pradesh cadre and an IIT Kharagpur alumnus, he was Secretary, Department of Higher Education before taking charge on 21 November 2024 at the age of 59 — which gives him an unusually long runway before the age cap applies. The contrast between his tenure and the two-year tenures of some predecessors is exactly the argument for fixing a guaranteed minimum term.
Removal
The CAG can be removed by the President in the same manner and on the same grounds as a Judge of the Supreme Court.
- Removal requires an address by both Houses of Parliament
- Each House must pass the address by a special majority: a majority of the total membership of the House, and a majority of not less than two-thirds of members present and voting
- Grounds: proved misbehaviour or incapacity
| Office | Mode of Removal | Strength of Protection |
|---|---|---|
| CAG | Same as a Supreme Court Judge — both Houses plus special majority | Very high |
| Chief Election Commissioner | Same as a Supreme Court Judge | Equally protected |
| Election Commissioner | Only on the recommendation of the CEC | Weaker protection |
| Governor | Removable by the President at pleasure | No parliamentary process |
A high wall around the exit is worth little if the door in is unguarded. The CAG enjoys judge-like protection from removal and none at all in appointment — formal independence without substantive independence. — Legacy IAS Faculty
5. Powers and Functions
A. Audit Functions (under the DPC Act, 1971)
The CAG audits:
- All expenditures from the Consolidated Fund of India, of each State, and of each UT with a Legislative Assembly
- All transactions relating to the Contingency Fund and Public Account of India and the corresponding funds of each State
- All trading, manufacturing, profit and loss accounts, balance sheets and other subsidiary accounts of Central and State government departments
- Receipts and expenditures of bodies and authorities substantially financed from Central or State revenues
- Accounts of bodies receiving grants and loans from Central and State Governments for specific purposes
- All receipts of the Centre and States — ensuring rules and procedures provide an effective check on assessment, collection and proper allocation of revenue
- Accounts of stores and stock kept in all government offices and departments
- Accounts of all Government Companies under the Companies Act, and of Corporations whose statutes provide for CAG audit
- Any other body when requested by the President or Governor — for example, local bodies
B. Advisory and Accounting Functions
- Advises the President on the form of accounts of the Union and States (Article 150)
- Compiles and maintains the accounts of State Governments
- Certifies the net proceeds of any tax or duty under Article 279 — the certification is final
- Acts as guide, friend and philosopher of the Public Accounts Committee
Before 1976: the CAG compiled and maintained the accounts of both the Central and State Governments. After 1976: the CAG was relieved of Central Government account compilation following the separation of accounts from audit — a sound principle, since the same office should not both write the accounts and audit them. The CAG continues to compile and maintain State Government accounts. This is a high-frequency Prelims point.
C. Powers in Connection with Audit
- To inspect any office or department subject to audit
- To examine all transactions and question the person in charge
- To call for any records, papers and documents from any audited entity
- To decide the extent and manner of the audit
6. The Three Types of Audit
| Type of Audit | What It Examines | Nature |
|---|---|---|
| Legal & Regulatory Audit (Compliance Audit) |
Whether money disbursed was legally available for the purpose and whether expenditure conforms to the authority governing it. Checks conformity with rules and laws | Obligatory — the CAG must conduct it |
| Propriety Audit | The wisdom, faithfulness and economy of government expenditure. Comments on wastefulness and extravagance — even if legal, whether the spending was prudent and in the public interest | Discretionary — the CAG may or may not conduct it |
| Performance Audit | The economy, efficiency and effectiveness — the 3Es — in the receipt and application of public funds. A comprehensive appraisal of the progress and efficiency of development programmes | Desirable but not mandatory |
Legal audit → obligatory → was it legal? · Propriety audit → discretionary → was it wise and economical? · Performance audit → desirable → was it efficient and effective? Performance audit is also called Value-for-Money audit, focused on the 3Es: economy, efficiency, effectiveness.
The clearest live illustration is the CAG's special audit of 101 Indian cities, announced in November 2025 and rolling into the 2026-27 audit plan, which assesses ease of living from the citizen's perspective across quality of life, access, sustainability and perception — covering mobility, housing and water supply.
Notice what is being audited: not a rule, not a rupee, but an outcome. CAG K. Sanjay Murthy framed it at the 5th BRICS Supreme Audit Institutions Leaders' Summit held in Bengaluru in May 2026 — themed "Ease of Living with a Focus on Urban Mobility" — noting that citizens conduct a daily referendum on their governments not at the ballot box but at the bus stop. The CAG is also auditing multi-modal transport and first-mile, last-mile logistics in partnership with the IITs, IIMs and the World Bank.
That is the 3Es in practice, and it is exactly the material to quote when a question asks how the CAG's role has evolved.
The shift from purely compliance auditing to performance auditing reflects the evolution of governance expectations. Citizens now demand not just that money was spent legally, but that it was spent effectively and efficiently. The CAG's performance audits — on MGNREGS implementation, coal block allocation (2012) and 2G spectrum (2008) — have been among the most consequential in shaping policy accountability in India.
7. Reports of the CAG
Under Article 151, the CAG submits three audit reports to the President, who lays them before both Houses of Parliament.
For the States, the CAG submits audit reports relating to State accounts to the Governor, who lays them before the State Legislature.
What Happens After the Reports Are Tabled
- The Public Accounts Committee examines the reports and submits its findings to Parliament
- The Committee on Public Undertakings examines reports on public sector enterprises
- The CAG acts as guide, friend and philosopher of the PAC, providing technical support in examining audit reports
8. CAG and Parliamentary Accountability
The CAG is fundamentally the instrument through which Parliament exercises financial control over the executive. It acts as an agent of Parliament and is responsible only to Parliament — not to the government of the day.
- The PAC is the primary parliamentary body that examines CAG reports; the CAG is effectively the eyes and ears of the PAC
- The PAC examines whether money was spent for the purpose voted — the CAG's audit report is the basis of that examination
- PAC recommendations are presented to Parliament, completing the accountability cycle
Use these in answers: financial accountability · parliamentary control · institutional independence · guardian of the public purse · ex post facto audit · agent of Parliament · constitutional morality in finance.
9. India vs UK: Why "Comptroller" Is a Misnomer
This is the single most examined comparison on the topic, and the concept and the comparison are really one idea — so learn them together.
The Concept
The Constitution envisages the CAG as both a Comptroller — one who pre-approves expenditure — and an Auditor General — one who audits after expenditure. In actual practice, the CAG of India performs only the role of Auditor General. Three reasons:
- Many departments are authorised to draw money by issuing cheques without specific authority from the CAG
- The CAG's role begins only at the audit stage — after expenditure has already taken place, that is, ex post facto
- The CAG has no control over the issue of money from the Consolidated Fund
The CAG of Britain, by contrast, holds the powers of both Comptroller and Auditor General: no money can be drawn from the public exchequer in the UK without the CAG's approval.
A ministry decides to release ₹500 crore for a scheme.
In India: the money moves. The CAG learns of it later, examines it during the audit cycle, and reports perhaps a year or two afterwards. If the release was irregular, the CAG can say so — but the money is already spent.
In the UK: the money cannot leave the exchequer at all unless the CAG certifies that Parliament has authorised that withdrawal. The check operates before the rupee moves, not after.
That single difference explains why Indian audit is described as a post-mortem while British audit functions as a gate.
Full Comparison: India, UK and USA
| Parameter | CAG of India | CAG of UK (NAO) | US GAO |
|---|---|---|---|
| Role | Only Auditor General — not Comptroller in practice | Both Comptroller and Auditor General — money cannot be drawn without the CAG's approval | Comptroller General heads the GAO — primarily performance and policy audit |
| Pre-expenditure control | No — audit is ex post facto only | Yes — no public money can be drawn without the UK CAG's approval | No — the GAO is primarily a retrospective audit body |
| Parliamentary role | Not a Member of Parliament; reports to Parliament through the President or Governor | The CAG of the UK is a Member of the House of Commons | Independent of Congress but reports to it; the Comptroller General is not a legislator |
| Appointment | By the President — no independent panel, no parliamentary confirmation | Appointed by the Crown on an Address from the House of Commons | Appointed by the President with Senate confirmation |
| Tenure | 6 years or age 65, whichever is earlier | 10-year non-renewable term | 15-year non-renewable term — stronger institutional continuity |
| Scope of audit | Financial, compliance, performance and propriety | Financial and value-for-money audit | Primarily performance and policy audit; highly consultative role for Congress |
The UK model — where the CAG exercises pre-expenditure control — represents a fundamentally stronger form of financial oversight. India's CAG, despite its constitutional status, is post-expenditure only. The US GAO's 15-year non-renewable term is a model for genuine institutional independence and continuity, contrasting sharply with India's often abbreviated effective tenures. The larger takeaway: formal constitutional protection alone does not determine the effectiveness of financial oversight — what matters is where in the spending cycle the check operates, and how securely the auditor is appointed.
10. Limitations and Criticism
Further Issues
- Delayed access to records: crucial documents are frequently withheld until the conclusion of audit programmes, impeding timely and thorough examination
- Allegations of biased auditing: some audits have been criticised for inflated loss estimates or unrealistic figures, underscoring the need for strict adherence to audit standards
- Limited knowledge of administration: auditors may not fully understand good administration, leading to a narrow perspective and limited usefulness of audit observations
- Overreach debate: performance and propriety audits are sometimes criticised as encroaching on the policy domain — the argument being that a government's policy choice cannot be second-guessed by an audit body
The 2G spectrum (2008) and coal block allocation (2012) audits generated major political controversies partly because the CAG estimated "presumptive losses" — a methodology contested by the government. The debate is genuine on both sides: should the CAG confine itself to legal compliance, or may it assess whether a policy decision caused financial loss? This tension between audit independence and executive policy space is the recurring theme in every CAG discussion, and a good answer acknowledges that an auditor who never comments on outcomes is toothless, while one who prices hypothetical alternatives strays into policy.
11. Reforms and Suggestions
- Collegium-type appointment: an independent multi-member selection panel — PM, Leader of the Opposition and CJI, or an expert body — to ensure meritocracy and independence
- Amend the CAG DPC Act 1971: update it for contemporary governance, adding eligibility criteria and audit standards for PPPs, digital transactions and GST
- Priority access to records: auditors to be granted access within 7 days, with department heads required to explain any delay
- Expand audit purview: bring all PPPs, Panchayati Raj Institutions and government-funded societies under CAG audit
- Capacity building: professional training in GST, SDGs, digital transactions, AI-driven governance and PPP structures
- Real-time auditing: move towards concurrent audit using digital tools instead of entirely ex post facto review
- Strengthen PAC follow-up: a dedicated follow-up mechanism with time-bound responses from ministries on CAG recommendations
- Strengthen Audit Boards: the Audit Board mechanism, established on the recommendation of the Administrative Reforms Commission, associates outside domain specialists in auditing specialised enterprises such as engineering and chemicals — it should be expanded for technical sectors
- Fixed effective tenure: reform the tenure structure so the CAG serves a full six years — by raising the age limit or fixing a minimum tenure post-appointment
12. CAG in the News (2024–2026)
- New CAG: K. Sanjay Murthy took charge as the 15th CAG on 21 November 2024, succeeding Girish Chandra Murmu. He is assisted by the Indian Audit and Accounts Department, which has roughly 600 senior and middle managerial officers and a subordinate cadre of about 47,000
- 101-cities ease-of-living audit: announced November 2025 and entering the 2026-27 audit plan, running progressively over three to four years — a citizen-perspective performance audit across mobility, housing, water supply, sustainability and perception
- BRICS SAI Leaders' Summit, Bengaluru (May 2026): India hosted the 5th summit of BRICS Supreme Audit Institutions on the theme "Ease of Living with a Focus on Urban Mobility". The CAG also announced audits of multi-modal transport and first-mile, last-mile logistics with the IITs, IIMs and the World Bank
- Centre of Excellence for Financial Audit (CoEFA): launched at Hyderabad in November 2025 to modernise financial audit with advanced technology
- AI and technology in audit: the office hosted a study visit from SAI Oman in January 2026 focused on AI-based auditing, and a South African parliamentary delegation in February 2026 on public audit and parliamentary oversight — reflecting India's growing role in the global audit community
- Beyond the traditional report: SAI India now issues value-added products such as departmental appreciation notes, management letters and study reports, rather than only formal audit reports
- Expanding PPP audit scope: the CAG has increasingly examined Public-Private Partnership projects — a newer and contested area whose legal and contractual complexity poses significant audit challenges. Irregularities have been flagged in airport, highway and port PPP projects
- Digital auditing: adoption of IT-based audit tools including data analytics and computer-assisted audit techniques (CAATs) to handle the volume of government transactions in a digitised economy after GST and DBT
- GST audit: the post-GST revenue architecture has significantly altered the audit landscape, with the CAG flagging revenue leakages, especially in input tax credit mismatches and fake invoicing
- SDG audit: participation in international audit of the Sustainable Development Goals, assessing India's progress on SDG targets — a new performance audit frontier
13. PYQ-Based Insights
- UPSC Mains GS-II, 2018: "The CAG is the guardian of the financial accountability of the government. Do you agree? Substantiate your answer."
- UPSC Mains GS-II, 2016: "Discuss the role of the CAG of India. How is it different from the CAG of the UK?"
- UPSC Mains GS-II, 2014: "What is the role of the Public Accounts Committee in relation to the CAG? How effective is this relationship?"
- UPSC Mains GS-II, 2012: "The term 'Comptroller' in the designation of CAG is a misnomer in the Indian context. Comment."
- UPSC Prelims, multiple years: Articles 148–151 scope; CAG salary equal to an SC judge; term of 6 years or age 65; the three audit reports; propriety versus performance audit; the CAG not being a Comptroller in practice; and the fact that prior to 1976 the CAG compiled Central accounts
High-Frequency Themes
- "Comptroller is a misnomer" — the India versus UK comparison
- Types of audit — legal/compliance, propriety, performance (3Es)
- The CAG's relationship with the PAC — guide, friend and philosopher
- Independence safeguards — removal, salary, post-retirement bar
- Limitations — ex post facto nature, no enforcement, secret service exemption
- The appointment gap — no independent selection, risk of biased appointment
14. Mains Answer Framework
15. Conclusion and Way Forward
The CAG's constitutional design is strong at the exit and weak at the entrance, and strong on reporting but silent on remedy. Its audits can move national debate — as 2G and coal block allocation demonstrated — yet it cannot stop a single irregular payment, cannot prosecute a single official, and depends entirely on the PAC and Parliament to give its findings consequence.
The reform agenda therefore has a clear shape:
- Make the appointment as independent as the removal already is
- Shift part of the audit from ex post facto to concurrent and real-time, using the digital tools now available
- Give the CAG's findings consequence through time-bound ministry responses and a strengthened PAC follow-up mechanism
- Match the mandate to modern spending — PPPs, GST, DBT, and government-funded societies
- Guarantee an effective tenure long enough to build institutional memory
An audit report that arrives two years after the money is gone can only tell the country what it lost. The measure of reform is whether the CAG can one day tell the country what it is about to lose. — Legacy IAS Faculty
16. Frequently Asked Questions
Why is "Comptroller" called a misnomer in the Indian context?
Because the CAG of India performs only the auditing half of the title. A comptroller controls the issue of money before it is spent; the Indian CAG has no control over withdrawals from the Consolidated Fund, departments can draw money by cheque without its specific authority, and its role begins only after expenditure has occurred. The UK's CAG, by contrast, exercises both functions — no money leaves the public exchequer without its approval.
What is the main difference between the CAG of India and the CAG of the UK?
Three differences matter. Timing: the UK CAG exercises pre-expenditure control while India's audits only afterwards. Status: the UK CAG is a Member of the House of Commons, appointed by the Crown on an Address from the Commons, whereas India's CAG is appointed by the President with no parliamentary involvement. Tenure: ten years non-renewable in the UK against six years or age 65 in India, which in practice is often much shorter.
What are the three types of audit conducted by the CAG?
Legal and regulatory (compliance) audit — obligatory, asking whether the expenditure was legal and authorised. Propriety audit — discretionary, asking whether the spending was wise and economical even if legal. Performance audit — desirable, assessing the 3Es of economy, efficiency and effectiveness, also known as value-for-money audit.
What changed for the CAG in 1976?
Before 1976 the CAG compiled and maintained the accounts of both the Central and State Governments. In 1976, following the separation of accounts from audit, the CAG was relieved of compiling Central Government accounts — since the same office should not both prepare and audit the same accounts. The CAG continues to compile and maintain State Government accounts.
How is the CAG removed, and how does that compare with other offices?
Exactly as a Supreme Court judge is removed: by an order of the President following an address by both Houses of Parliament, each passed by a special majority, on grounds of proved misbehaviour or incapacity. The Chief Election Commissioner enjoys the same protection; an Election Commissioner can be removed merely on the CEC's recommendation; and a Governor holds office during the pleasure of the President with no parliamentary process at all.
Who is the current CAG of India?
K. Sanjay Murthy is the 15th CAG, having assumed office on 21 November 2024 in succession to Girish Chandra Murmu. A 1989-batch IAS officer of the Andhra Pradesh cadre and an alumnus of IIT Kharagpur, he previously served as Secretary in the Department of Higher Education. Recent initiatives under him include the 101-cities ease-of-living audit, the Centre of Excellence for Financial Audit at Hyderabad, and India's hosting of the 5th BRICS Supreme Audit Institutions Leaders' Summit in Bengaluru in May 2026.
Key Takeaways
- Articles 148–151 establish the CAG, with Article 149 enabling the CAG DPC Act, 1971, Article 150 giving an advisory role over the form of accounts, Article 151 mandating reports, and Article 279 making its certification of net tax proceeds final.
- Strong exit, weak entrance: removal requires a special majority in both Houses exactly as for a Supreme Court judge, yet appointment is at the President's discretion with no collegium, no eligibility criteria and no parliamentary confirmation — the office's central vulnerability.
- Tenure is 6 years or age 65, and because CAGs are drawn from senior civil servants the age cap usually bites first, producing two-to-three-year tenures. K. Sanjay Murthy, the 15th CAG, took charge on 21 November 2024.
- Three audits: legal/compliance (obligatory), propriety (discretionary) and performance or value-for-money (desirable, testing the 3Es). Three reports go to the President: Appropriation Accounts, Finance Accounts and Public Undertakings.
- "Comptroller" is a misnomer — India's CAG audits only after money is spent, has no control over withdrawals from the Consolidated Fund, and cannot stop a payment. The UK CAG holds both powers: no money can be drawn from the exchequer without approval, and the UK CAG sits as a Member of the House of Commons with a 10-year non-renewable term.
- Before 1976 the CAG compiled both Central and State accounts; after the separation of accounts from audit it retained only State account compilation.
- Limitations: post-facto role, no enforcement power, secret-service exemption, constrained audit of stores, stock and receipts, contested PPP scope, and the "presumptive loss" controversy from the 2G (2008) and coal block (2012) audits.
- 2026 currency: the 101-cities ease-of-living audit, the 5th BRICS SAI Leaders' Summit in Bengaluru, the Centre of Excellence for Financial Audit at Hyderabad, AI-based auditing exchanges with SAI Oman, and expanding work on PPPs, GST leakage and SDG audit.
