(1) There shall be an Auditor General in Nepal.
(2) The President shall appoint the Auditor General on the recommendation of the Constitutional Council (3) The term of office of the Auditor General shall be six years from the date of appointment (4) Notwithstanding anything contained in sub-section (3), the office of the Auditor-General shall be vacant in any of the following cases:-
(a) If he tenders his resignation in writing to the President,
(b) If he attains the age of sixty-five years,
(c) If the resolution of impeachment is passed against him in accordance with Article 101,
(d) If, on the recommendation of the Constitutional Council, the President dismisses him from office on the recommendation of the Constitutional Council that he is unable to perform his duties while in service due to physical or mental infirmity,
(e) In case of his death.
(5) The auditor general appointed according to sub-section (2) cannot be re-appointed.
(6) A person possessing the following qualifications shall be eligible for appointment to the post of Auditor General:-
(a) Having obtained a bachelor's degree in management, commerce or accounting from a recognized university or having passed the chartered accountancy examination and having worked in a special category position in the Government of Nepal or having at least twenty years of experience in audit related work,
(b) Not being a member of any political party at the time of appointment (c) having attained the age of forty-five years, and
(d) having high moral character.
(7) The remuneration and service conditions of the Auditor General shall be in accordance with the federal law. As long as the Auditor General remains in his position, the remuneration and service conditions will not be changed to his detriment. But this arrangement will not be applicable in the case of declaration of emergency due to extreme economic disorder.
(8) A person who has become the Auditor General shall not be eligible for appointment in other government services. However, nothing written in this sub-section shall be deemed to be a hindrance to being appointed to a political position or to a position to investigate, investigate or investigate a subject or to submit an opinion, opinion or recommendation after studying or investigating a subject.