Regulation 1 — Audit Regulations 2020
Original Rule Text
1. Short title, application and commencement
(1) These Regulations may be called the ‘Regulations on Audit and Accounts (Amendments) 2020’ (2) These Regulations shall apply to the officers and staff of the Indian Audit and Accounts Department and all ministries and departments of the Union Government, State Governments and Union Territory Governments as well as bodies, authorities and enterprises, to which the audit or accounts jurisdictions of the Comptroller and Auditor General of India extend. (3) These Regulations shall come into force with effect from the date of issue.
What This Means
This regulation formally names these rules as the 'Regulations on Audit and Accounts (Amendments) 2020' and defines who must follow them. They apply to all officers and staff of the Indian Audit and Accounts Department (IA&AD), every ministry and department of the Union, State, and UT Governments, and any body or authority that falls under the CAG's audit or accounts jurisdiction. The regulations became effective from the date they were issued.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Official name: 'Regulations on Audit and Accounts (Amendments) 2020'
- 2Applies to all IA&AD officers, Union/State/UT Government departments, and bodies under CAG jurisdiction
- 3Covers both audit and accounts functions of the CAG
- 4Came into force from the date of issue — no separate notification required
- 5Replaces/amends earlier versions of the Regulations on Audit and Accounts
Practical Example
When a new Accountant General takes charge at a state AG office, they refer to Regulation 1 to confirm that these regulations govern their audit work across all state government departments, state corporations, and autonomous bodies within their jurisdiction. The regulation confirms their authority extends to every entity where the CAG has audit or accounts responsibility.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Do these regulations apply to private companies audited by CAG?▼
Do these regulations apply to local bodies like municipalities?▼
When did these regulations come into effect?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.