Article: 168 Auditor-General of Pakistan
168. Auditor-General of Pakistan.—(1) There shall be an Auditor-General of Pakistan, who
shall be appointed by the President.
(2) Before entering upon office, the Auditor-General shall make before the Chief Justice of
Pakistan oath in the form set out in the Third Schedule.
1[(3) The Auditor-General shall, unless he sooner resigns or is removed from office in
accordance with clause (5), hold office for a term of four years from the date on which he
assumes such office or attains the age of sixty-five years, whichever is earlier.]
2[(3A) The other terms and conditions of service of the Auditor-General shall be determined by
Act of Majlis-e-Shoora (Parliament); and, until so determined, by Order of the President.]
(4) A person who has held office as Auditor-General shall not be eligible for further
appointment in the service of Pakistan before the expiration of two years after he has ceased to
hold that office.
(5) The Auditor-General shall not be removed from office except in the like manner and on the
like grounds as a Judge of the Supreme Court.
(6) At any time, when the office of the Auditor-General is vacant or the Auditor-General is
absent or is unable to perform the functions of his office due to any cause, 3[the President may
appoint the most senior officer in the Office of the Auditor-General to] act as Auditor-General
and perform the functions of that office.
Article 169: Functions and powers of Auditor-General
The Auditor -General shall, in relation to:-
(a) the accounts of the Federation and of the Provinces; and
(b) the accounts of any authority or body established by the Federation or a Province, perform
such functions and exercise such powers as may be determined by or under Act of 1[Majlis-e-
Shoora (Parliament)] and, until so determined, by Order of the President.
Article: 170 Power of Auditor-General to give directions as to accounts
Power of Auditor-General to give directions as to accounts.
1[(1)] The accounts of the Federation and of the Provinces shall be kept in such form and in
accordance with such principles and methods as the Auditor-General may, with the approval of
the President, prescribe.
1[(2) The audit of the accounts of the Federal and of the Provincial Governments and the
accounts of any authority or body established by, or under the control of, the Federal or
Provincial Government shall be conducted by the Auditor-General, who shall determine the
extent and nature of such audit.]
