Commissions and Oversight

Auditor General

The office that audits public expenditure and financial accountability.

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Article 240. Auditor General

(1)There shall be an Auditor General of Nepal.
(2)The President shall, on the recommendation of the Constitutional Council, appoint the Auditor General.
(3)The term of office of the Auditor General shall be six years from the date of appointment.
(4)Notwithstanding anything contained in clause (3), the office of the Auditor

General shall fall vacant in any of the following circumstances: -

(a)In case he or she tenders resignation in writing to the President;
(b)In case he or she attains the age of sixty-five years;
(c)In case a motion of impeachment is adopted against him or her pursuant to Article 101;
(d)In case he or she is removed from office by the President on recommendation of the Constitutional Council on grounds of his or her inability to hold office and discharge the functions due to physical or mental illness;
(e)In case he or she dies.
(5)The Auditor General appointed pursuant to clause (2) shall not be eligible for reappointment.
(6)A person shall be eligible to be appointed as the Auditor General in case he or she possesses the following qualifications:-
(a)One who has served in the Special Class of the Government of Nepal or having at least twenty years of experiences in audit related work, after having obtained a bachelor's degree in management, commerce or accounting from a recognized university or having passed a chartered accountancy examination; www.lawcommission.gov.np
(b)One who is not a member of any political party at the time of appointment;
(c)One who has attained the age of forty-five years; and
(d)One who bears high moral character.