Pakistan Audit and Accounts Service operates under the constitution 1973, article 144 to 176, and is presently being run through Presidential Order No 23/2001.
The functions and powers of Auditor General Pakistan have been defined in the above mentioned order. The Auditor General enjoys a tenure posting of five years under the constitution. He is responsible to maintain accounts of the public sector organizations and is responsible to conduct audit of the same.
Recently the accounting functions of the Auditor General have been assigned to the Controller General of Accounts. The Controller General functions under the Auditor General of Pakistan. The Auditor General of Pakistan presents the annual accounts of the Ministries and Departments to the Federal and Provincial Public Accounts Committees respectively. The Accounting Offices of the Controller General of Accounts have been mainly divided into three major wings i.e. Civil (Federal / Provincial Governments), Railways and Military Accounts. These three wings are audited by independent offices headed by Directors General at the Federal and Provincial Level. The Audit of Military and Railway Wings is conducted at the Federal Level by the Audit Offices operating at the National Level. The Audit Reports are presented to the Federal Public Accounts Committee by the Auditor General and at the Provincial Level by respective Directors General.