In which year was accounting separated from auditing and Comptroller and Auditor General’s task only remained confined to auditing the Government Accounts?

The correct answer is C) 1976. Till 1975, the C&AG was responsible for both compiling government accounts and auditing them, which was seen as a conflict of interest. Following the recommendations of the Administrative Reforms Commission and the Estimates Committee, accounting was separated from audit in 1976. The Controller General of Accounts (CGA) was created to handle accounting, and the C&AG's role was confined to audit.

• A) 1975: Too early. The separation was implemented after 1975, not in that year.
• B) 1977: Incorrect. The reorganisation was already in place by then.
• D) 1981: Incorrect. This year has no link to this reform.

The core concept is the independence of audit under Articles 148 to 151 of the Constitution. The C&AG audits the accounts of the Union and States, and Article 150 deals with the form of accounts, which is prescribed on the advice of the C&AG. For Mains, this separation is useful when you discuss fiscal accountability, the role of the CAG in strengthening Parliament's financial control, and the difference between accounting and audit.

Trap: Aspirants often confuse the C&AG's constitutional role with the administrative role of the CGA, or choose 1975 because it appears close to the emergency period.