By section 2 of this legislation, the IA&AD obtained powers for performance of its duties on behalf of the Comptroller & Auditor General.

), Cluster 1 (General Administration, Finance, Health & Family Welfare, Water Resource, Rural Development, PRIs, Agriculture & Food) or Cluster 2 (Energy, Power, Industry & Commerce, Transport, Urban Development, Environment, S&T, Information Technology Public Works, Law & Order, Art & Culture).

The positions and designations held by an IAAS officer in their career are as follows:[10] There are two modes for recruitment into the Indian Audit and Accounts Service.

[12] The first phase focuses on professional training, in which OTs are imparted theoretical knowledge on accounting, auditing and personnel administration.

It also involves modules where they are attached to government bodies and academic institutes such as the Reserve Bank of India, TISS, Mumbai, SEBI, National Institute of Public Finance and Policy, New Delhi, Bureau of Parliamentary Studies, Indian Parliament, and IIM, Ahmedabad.

They are also given international exposure by attachment with the London School of Economics and Political Science and UK's National Audit Office.