- The CAG is appointed by the President of India by warrant under his hand and seal and his oath of office requires him to uphold the Constitution of India and laws made there under.
- He shall hold office for a term of six years from the date on which he assumes such office, provided that where he attains the age of 65 years before the expiry of the said term of six years, he shall vacate such office on the date on which he attains the said age and that he may, at any time, by writing under his hand addressed to the President, resign his office.
- He can be removed from office only on grounds of proven misbehavior or incapacity after an address by both the Houses of Parliament supported by a two thirds majority.
- His salary and conditions of service cannot be varied to his disadvantage after appointment.
- He shall not be eligible for further office under the Government of India or of any State after retirement.
- His administrative powers and the conditions of service of persons serving in the Indian Audit and Accounts Department shall be prescribed by rules made by the President only after consulting him.
- The administrative expenses of his office are charged upon the Consolidated Fund of India and are not subject to being voted by Parliament.
- The legal basis for the auditorial functions of the Comptroller and Auditor General of India is provided by the Comptroller and Auditor General’s (Duties, Powers, and Conditions of Service) Act, 1971. Although India has a federal set up, the Constitution provides for a unitary audit by the Comptroller and Auditor General of India, who conducts audit of the accounts of both the Union and the State Governments