## C&AG – Legal Framework and Constitutional Provisions

### Legal Framework of C&AG (4 Key Points)

Point	Detail
1. Appointment	Appointed by the President of India
2. Salary	Equal to that of a Supreme Court Judge
3. Removal	Can only be removed on grounds of proven misbehaviour or incapacity; requires a special majority — majority of total membership + 2/3 of members present and voting in each House of Parliament
4. Tenure	Until 65 years of age or end of term, whichever is earlier

> The high security of tenure (same as a Supreme Court judge) is designed to ensure C&AG's independence from political pressure.

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### Constitutional Provisions (High-Yield MCQ Area)

#### Article 150 — Format of Accounts

The form in which accounts of the Union and States shall be kept is prescribed by the President, on the advice of the C&AG.

#### Article 151 — Submission of Audit Reports

Reports of the C&AG relating to accounts of the Union → submitted to the President → laid before Parliament
Reports of the C&AG relating to accounts of a State → submitted to the Governor → laid before the State Legislature

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### Memory Aid

Article	Subject	Key Actor
150	Form of accounts	President (on C&AG's advice)
151	Report of C&AG	President / Governor → Parliament / Legislature

Worked example

### Example 1

MCQ: Who prescribes the form in which accounts of the Union shall be kept?

A: The President of India, on the advice of the C&AG — Article 150.

Watch the trap: Students often answer 'C&AG' directly. The C&AG advises; the President prescribes.

### Example 2

MCQ: C&AG's report relating to the accounts of a State is submitted to whom?

A: The Governor of the State, who then causes it to be laid before the State Legislature — Article 151.

Parallel: For Union accounts, the report goes to the President → Parliament.

⚠️ Common exam mistakes

Confusing Article 150 (form of accounts) with Article 151 (submission of audit reports) — these are distinct and both are MCQ favourites.
Saying C&AG prescribes the form of accounts — it is the President who prescribes, on C&AG's advice.
Forgetting the removal threshold: it requires BOTH a majority of total membership AND 2/3 of members present and voting in EACH House.
Mixing up the recipient for Union reports (President → Parliament) vs State reports (Governor → State Legislature).

Bare-Act text Articles 150 and 151 · Constitution of India · click to expand

Article 150: The accounts of the Union and of the States shall be kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe. Article 151: (1) The reports of the Comptroller and Auditor-General of India relating to the accounts of the Union shall be submitted to the President, who shall cause them to be laid before each House of Parliament. (2) The reports of the Comptroller and Auditor-General of India relating to the accounts of a State shall be submitted to the Governor of the State, who shall cause them to be laid before the Legislature of the State.

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