Regulation 173 — Audit Regulations 2020
Original Rule Text
# 173. Continuance of existing orders
The standing orders, guidelines and practice notes shall in future be issued under these Regulations and be consistent with these Regulations. However, the standing orders, the guidelines and the practice notes already issued by the Comptroller and Auditor General or on his behalf shall continue to apply as immediately before the date of issue of these Regulations till the same are revised, revoked or modified.
Regulations on Audit and Accounts 2020
What This Means
All existing standing orders, guidelines, and practice notes issued by the CAG before the 2020 Regulations came into effect will continue to remain valid until they are specifically revised, revoked, or modified. Going forward, any new standing orders, guidelines, or practice notes must be issued under these 2020 Regulations and must be consistent with them. This ensures a smooth transition without disrupting ongoing audit and accounts operations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Existing standing orders, guidelines, and practice notes remain valid until expressly changed
- 2New issuances must be framed under and consistent with the 2020 Regulations
- 3No automatic repeal of prior orders — they continue unless revised or revoked
- 4Provides continuity so ongoing audit work is not disrupted during the transition
Practical Example
The Principal Accountant General's office in Maharashtra has been following a 2015 practice note on sampling methodology for compliance audits. Under Regulation 173, this practice note remains fully valid and enforceable even after the 2020 Regulations took effect. The office will continue using it until the CAG issues a revised practice note under the new Regulations.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Do all old CAG orders automatically become invalid after the 2020 Regulations?▼
What happens if an old practice note conflicts with the new 2020 Regulations?▼
Who has the authority to revise or revoke existing orders under this regulation?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.