(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 be vacant in any of the following circumstances:
(a) if he or she tenders resignation in writing to the President,
(b) if he or she attains the age of sixty-five years,
(c) if a motion of impeachment is passed against him or her under
Article 101,
(d) if 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) if he or she dies.
(5) The Auditor General appointed under clause (2) shall not be eligible
for reappointment.
(6) A person shall be eligible to be appointed as the Auditor General if
he or she possesses the following qualification:
(a) having 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,
(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) being of high moral character.
(7) The remuneration and conditions of service of the Auditor General
shall be as provided for in the Federal law. The remuneration and conditions of
service of the Auditor General shall not, so long as he or she holds office, be
altered to his or her disadvantage.
Provided that this provision shall not apply in cases where a state of
emergency is declared because of extreme economic disarrays.
(8) A person once appointed as the Auditor General shall not be eligible
for appointment in another government service.
Provided that nothing in this clause shall be deemed to be a bar to the
appointment to any political position or to any position which has the
responsibility of making investigations, inquiries or findings on any subject, or to
any position which has the responsibility of submitting advice, opinion or
recommendation after carrying out a study or research on any subject.