AAO EXAMS

Government of India
Ministry of Finance, Dept. of Expenditure
Office of the Controller General of Accounts
Lok Nayak Bhavan, New Delhi
REGULATION FOR THE JUNIOR ACCOUNTS OFFICER (CIVIL)
EXAMINATION FOR APPOINTMENT AS JUNIOR ACCOUNTS
OFFICERS IN DEPARTMENTALISED ACCOUNTS ORGANISATION
EFFECTIVE FROM
2006.
INTRODUCTION
1. The Regulation governing the Junior Accounts Officer (Civil)
Examination will hereinafter be called as 'Junior Accounts Officer(Civil)
Examination Regulation 2006' and will be effective from 2006.
The Junior Accounts Officer (Civil) Examination required to be passed in
2.
order to be eligible for appointment as Junior Accounts Officer will consist of 8
Papers and a course and examination on Computer Concepts (the details of
which are explained in paragraph 15 below). The details of the 8 papers and the
total marks, scheme of examination, marking system and the detailed syllabus
of Junior Accounts Officer (Civil) Examination for each of the Papers and those
on Computer Concepts has been brought out in Annexure-I and Annexure-II.
A candidate could take one or more papers in any combination in one sitting.
There will be no upper age limit for appearing in the examination.
3 The Examination would be conducted such number of times in a year in
the manner prescribed by the Controller General of Accounts by means of
question papers set by or on behalf of the Controller General of Accounts. The
answers would be examined and marked by Officers nominated by or on behalf
of the Controller General of Accounts.
4. ELIGIBILITY CONDITIONS:
4.1 All Accountants/ Sr Accountants, Lower Division Clerks, Computer
Operators, Data Entry Operators, Stenographers Grade III, Stenographers Grade
II and Grade-I, covered by the Central Civil Accounts Service (Group 'C')
Recruitment Rules2000, Central Civil Accounts Service Computer Operator
(Gr. C posts) Recruitment Rules, 1995,Central Civil Accounts Service Data
Entry Operator Grade A and Grade B (Group 'C' posts) Recruitment
Rules,1994, Central Civil Accounts Service (Stenographer Group 'C')
Recruitment Rules, 2000, and Central Civil Accounts Service (Stenographer


Grade -I) Recruitment Rules 2000, respectively who have rendered a minimum
st
service of three years in their grades as on 1
October of the year of
Examination will be eligible for taking part in the examination. In respect of
persons transferred from other organisations the service rendered in the relevant
grade prior to the transfer shall also be included.
4.2 Candidates would be required to pass all the 8 papers along with the
course and examination on Computer Concepts within a period of 12 successive
examinations conducted by the Controller General Accounts commencing from
of his/her first appearance under the new regulation in order to be eligible for
promotion as Junior Accounts Officer. The period of 12 successive
examination will include any examination in respect of which the candidate has
been allowed to withdraw his candidature under Paragraph 6.
Note:-
In respect of candidates who have appeared under the earlier Regulation
and passed Part-I of the examination or secured an exemption in any subject
under Part-I or Part-II, as indicated in Paragraph 8, the period of 12 successive
examination would be counted from the examination to be held in 2006.
4.3 Subject to the various instructions issued by the Controller General of
Accounts from time to time and also subject to his final approval, Principal
Chief Controllers of Account/Chief Controllers of Account/Controllers of
Account ( Pr.CCAs/CCAs/CAs) /Heads of Accounting Organisation may permit
candidates of their offices to appear in the Jr. Accounts Officer (Civil)
Examination provided they are otherwise eligible to take the examination. The
name and other particulars of the candidates permitted to take the examination
should be sent to the Controller General of Accounts by the dates prescribed, in
form CGA/JAE-12. The forms will be supplied to the
Pr.CCAs/CCAs/CAs/Heads of Accounting Organisation each year. If there is
no candidate from any organisation 'NIL' statement should be invariably be sent.
The Pr.CCAs/CCAs/CAs / Heads of Accounting Organisation should ensure
that the particulars noted in the statement are correct. To ensure the correctness
the Pr.CCAs/ CCAs/CAs etc. should get the particulars in the statement
checked, in addition, by a Junior Accounts Officer and an Accounts Officer
other than those who are responsible for its preparation.
4.4 Pr.CCAs/CCAs/CAs etc. are requested NOT to forward original
application or any other communication from any prospective candidates to this
office.


5. RELAXATION IN THE CONDITIONS OF ELIGIBILITY:
All the conditions of eligibility of the candidates to take up the
examination has been laid down in para 4 above. The Pr.CCAs/CCAs/CAs who
scrutinise the eligibility condition with reference to the rules laid down in para 4
above must ensure that all candidates recommended by them satisfy all the
above conditions of eligibility and no request for relaxation will be entertained
by the Controller General of Accounts.
6
GUIDELINES FOR DEALING
WITH APPLICATIONS FOR
WITHDRAWAL FROM THE EXAMINATION
6.1
While notifying the schedule for receipt of the list of candidates for the
examination the Controller General of Accounts may at his discretion prescribe
a date before which a candidate may be permitted by the Pr.CCA/CCAs/CAs/
Heads of Accounting Organisation to withdraw the candidature without
assigning any reason. A consolidated statement of withdrawals giving reference
to the relevant entries in the list of candidates (form CGA/JAE-12) of all the
candidates who have been permitted to withdraw under this clause should be
sent to the Controller General of Accounts on a date which will be specified for
this purpose. Allotment of Index Nos. to the candidates would be taken up after
the receipt of this list from the Pr.CCAs/CCAs/CAs etc. A 'NIL' statement
should invariably be sent if no such cases has arisen. Candidates included in the
consolidated statement of withdrawals will not be given Index Nos. and no
candidate will be permitted to appear for the examination after being permitted
to withdraw the candidature.
6.2 If in any exceptional circumstances any candidate requests for withdrawal
after the above mentioned prescribed date, the Pr.CCAs/ CCAs/CAs/Heads of
Accounting Organisation would exercise their judgement on the grounds offered
by the candidates for withdrawal, such as medical reasons or other reasons
beyond the control of the candidate which forced him to withdraw from the
Examination and take a final decision in each case provided that a request had
actually been received before the commencement of the Examination by the
head of the office. Obviously, where the applications had been received by the
Head of Office after the Examination had already commenced or was already
over or cases where candidates applied for withdrawal after appearing in some
papers of the Examination are not covered under these regulations and such
requests should not be entertained or recommended to the Controller General of
Accounts for special relaxation. The Pr.CCAs/CCAs/CAs/ Heads of
Accounting Organistion should not, however, inform the Controller General of
Accounts in piece-meal of the decisions taken by them on individual
applications.


6.3 Within a week after the examination is concluded, a final list indicating
the names & Index Nos of candidates who have been permitted by the
Pr.CCAs/CCAs/CAs/Heads of Accounting Organisation to withdraw their
candidature under this clause should be forwarded to Controller General of
Accounts (A 'Nil' statement is required if no such case has arisen). This
information will be utilised by the Controller General of Accounts at the time of
publication of results of the Examination wherein such candidates will be
marked 'withdrawn' in the result sheet.
6.4 The Pr.CCAs/CCAs/CAs etc. are requested to follow the procedure
described in Paragraph 6.1 to 6.3 above strictly while dealing with the
withdrawal of applications. No correspondence on this matter directly from the
candidates or from officers subordinate to Pr.CCAs/CCAs/CAs etc. will be
entertained by the Controller General of Accounts.
7. RESULTS/PASS MARKS:
A candidate who has passed all 8 papers and also qualifies the
examination on Computers will be declared as Passed and will be eligible for
promotion as Junior Accounts Officer. In order to pass in a paper a candidate
should secure 55% (50% in the case of Paper-1 and Paper-4) where upon
he/she will be exempt from reappearing in that paper. For SC/ST candidates the
pass mark will be 50% (45% in the case of Paper-1 and Paper-4).
8. EXEMPTIONS:
Consequent to the introduction of the revised syllabus for the examination
to be conducted from the year 2006 onwards, the exemption allowed to be
carried from the existing subject of the old syllabus to the new papers in the
revised syllabus will be as brought out in Annexure-III. Candidates who have
passed the final examination of the Institute of Cost and Works Accountant
/Institute of Chartered Accountants of India will be exempted from appearing in
paper 8 on "Commercial and Management Accounts" of the Junior Accounts
Officer (Civil) Examination Regulation 2006.


9. TRAINING:
9.1 There is no objection to the Pr.CCAs/CCAs/CAs etc. arranging for such
lectures/training classes at their Head Quarter or at any outstations for the
candidates appearing for the Junior Accounts Officer(Civil)Examination
Regulation,2006.
9.2 Lecturers should be selected keeping in view their experience as well as
educational qualifications. Services of retired Accounts Officers/Dy. Controller
of Accounts for such training can also be utilised subject to the condition that
they keep themselves updated with the rules and procedures. They may also be
paid honorarium at the rates prescribed hereunder.
9.3 Lecturers shall be entitled to purchase one set of books prescribed for the
paper concerning them out of the respective office contingencies. They shall
also be entitled to reimbursement of conveyance charges from office to the
place of lecture hall as otherwise admissible under the rules for performance of
official duties.
th
9.4 The rates of honorarium for delivering lectures commencing from 7
June, 1999 are Rs. 100/- per lecture of 75 minutes duration irrespective of the
rank/designation of the officer delivering the lectures. Grant of honorarium will
be subject to the conditions laid down in this office letter No. A.34012/100-
E/77/MF CGA(E)/72 dated 07.06.1999.
9.5 Necessary financial sanction/provision of funds for the expenditure
involved will be ensured by the Pr. CCAs/CCAs/CAs.
9.6 Where joint training classes have been held, the Co-ordinating
Pr.CCAs/CCAs/CAs shall certify the number of lectures delivered by each
PAOs/JAOs etc. participating in the training programme to the respective Pr.
CCAs/CCAs/CAs holding administrative control to enable them to accord
necessary sanction and arrange payment of the honorarium out of their
respective office funds.
9.7 Practical training in public works division or in stores purchase
organisation is not obligatory before a candidate is allowed to appear in Paper 6
and 7 of the Examination.


10. LANGUAGE MEDIUM
. Question papers on all the subject prescribed under the Junior Accounts
Officer (Civil) Examination Regulation,2006 will be bilingual i.e. both in Hindi
and English. Candidates may answer particular paper in its entirety either in
Hindi or English. However, they will not be allowed to answer a particular
question paper partly in Hindi and partly in English. Option of the candidates
for answering a paper in Hindi or English is not required.
11. RESPONSIBILITY FOR SUPPLY OF BOOKS/PUBLICATIONS
REQUIRED FOR PREPARATION FOR THE EXAMINATION
Candidates are expected to make their own arrangements and avail of
library facilities wherever available for their requirement of prescribed books
and correction slips to the various code and manuals for the Junior Accounts
Officer (Civil) Examination.
12. USE OF UNOFFICIAL PUBLICATIONS
12.1 Candidates would be permitted to use during the examination the
unofficial publication as listed below each paper of the syllabus (Annexure I).
12.2 Keeping in view the non-availability of latest Govt. Publications in regard
to the following Acts, candidates may be permitted to use non-Govt. publications
providing 'Bare Acts' in the Examination Hall:
(1) The Indian Contract Act, 1872
(2) The Central Sales Tax Act, 1956
(3) The Limitation Act 1963
12.3 Candidates would have to provide themselves with the books at their own
cost and are also forewarned that they would be using these books at their own
risk. Controller General of Accounts is not responsible with regard to the
accuracy or completeness of the publications.
13. REPRESENTATIONS FROM FAILED CANDIDATES
Representation from failed candidates for the grant of grace marks,
revaluation/rechecking of the answer books should not be forwarded to the
Controller General of Accounts unless the Pr.CCAs/ CCAs/CAs, etc, is fully
convinced that there are sufficiently strong grounds for entertaining the
representations. Representations of this nature received directly from the


candidates or through officers subordinate to CCAs/CAs, will not be
entertained.
14. TRAVELLING ALLOWANCE:
Travelling allowance as on tour but without any allowance for halt may
be allowed under S. R. 132 to outstation candidates for the journeys between
their Headquarters and the place at which they appear for the Junior Accounts
Officer (Civil) Examination conducted by the Controller General of Accounts.
The T. A. claim will be restricted to what would be admissible for journey to
and from the Examination Centre which is nearest to the station of posting of
the candidate.
15. COURSE AND EXAMINATION ON COMPUTER CONCEPTS.
15.1. The candidates appearing for the Junior Accounts Officer (Civil)
Examination under the new Regulation and also those candidates who have to
appear only in the paper on Computer System of the old syllabus will have to
enroll themselves for the 'Course on Computer Concepts' (CCC) with the
accredited institutes of DOEACC Society and qualify the CCC Exam conducted
by the Society. Qualifying the CCC exam conducted by DOEACC Society is
mandatory for promotion as Junior Accounts Officer.
15.2 The list of accredited institutes of the DOEACC Society to which the
Junior Accounts Officer (Civil) examination candidates will get enrolled, obtain
training and appear the CCC examination will be circulated separately.
15.3 The cost of initial training of the candidates will be borne by the ministry
from which the candidate would be appearing for the examination.The
Pr.CCAs/CCAs/CsA etc are required to make necessary provision of funds to
meet the expenditure of the training of the candidate. The schedule of fees to be
paid to the accredited institute would be intimated separately. The DOEACC
Society will be charging an examination fee (currently Rs.340.00) for each
appearance in the CCC exam after training. The Pr.CCAs/CCAs/CAs etc will
bear the cost of examination fee for each candidate not more than twice. The
cost of examination fee for subsequent attempts, due to failure/ absence, will be
borne by the respective candidates and will be remitted by the candidates
directly to the DOEACC Society.
15.4 The DOEACC Society are currently conducting the exams for the CCC
course thrice in a calendar year i.e January, May & September. However, the
Junior Accounts Officer (Civil) examination are currently held once in a year.
Accordingly the candidates who qualify the CCC exam of DOEACC upto the


September batch each year, as per the schedule of DOEACC, will be considered
for promotion as Junior Accounts Officer and will be included as a passed
candidate of the J.A.O (Civil) examination for that year. (provided the
candidates have qualified the other 8 papers).
15.5 The candidates would be free to take the required training and the CCC
examination at any time during the year.
15.6 The syllabus of the CCC examination conducted by the DOEACC
society presently is at Annexure-II. However the syllabus could vary from time
to time as may be notified by the DOEACC society. The candidates would be
covered by the syllabus prevalent at the time they appear in the examination.
16. GENERAL
16.1. Controller General of Accounts ex pects that all the PrCCAs/CCAs/CAs,
etc. to strictly adhere to the prescribed regulations and schedule that may be
prescribed for the various activities connected with the Examination.
16.2 The Controller General of Accounts shall have the authority to add to or
alter the list of categ ories eligible to appear in the examination as also the other
eligibility conditions in resp ect of the examination.
16.3 The Controller General of Accounts shall have the authority to exempt
any candidate possessing specified educational or professional qualification
from appearing in any paper or papers in the examination.
16.4 The Controller General of Accounts shall have the authority to vary, relax
or modify any of the regulations, conditions and procedures of the examination
for a specified class / group of persons.
16.5 The Controller General of Accounts shall have the authority to vary, relax
any of the regulations, conditions and procedures in the examination.
16.6 In all the matters relating to the Examination, the decision of the
Controller General of Accounts shall be final.
16.7 These Regulations would supercede all previous Regulations issued with
regard to the conduct of the Junior Accounts Officer (Civil) Examination.