Comptroller and Auditor General of Bangladesh
CAG
Summary
The Comptroller and Auditor General of Bangladesh (CAG) is constitutionally established under Articles 127-132 of the Constitution of Bangladesh (1972) and further governed by the Comptroller and Auditor-General (Additional Functions) Act, 1974. The CAG is appointed by the President for a 5-year term or until age 65, whichever is earlier, and may be removed only through the same process as a Supreme Court judge (for cause). The CAG audits all accounts of the Republic and submits reports to the President, who lays them before Parliament. The CAG has full statutory access to all public accounts and records. Annual audit reports are published and examined by the Public Accounts Committee.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Comptroller and Auditor-General (Additional Functions) Act, 1974
- Citation
- Comptroller and Auditor-General (Additional Functions) Act, 1974 (Act No. XIII of 1974); Constitution of Bangladesh (1972), Arts. 127-132
- Full text
- Full text of law →
Jurisdiction scope
All accounts of the Republic including federal ministries, departments, statutory corporations, government companies, and local authorities substantially funded by the government; annual audit reports submitted to Parliament via the President.