Checked 29 September 2026. The reward is set by MSO (Admn) Vol. I para 9.8.3 and restated in field circulars of 2024 and 2025. Pay cells are the 7th CPC matrix. The gain in rupees is our arithmetic on basic pay only; allowances, DA and tax depend on your own pay slip. Nothing here changes unless the MSO or the pay matrix is revised.
The Incentive Examination for Senior Auditors has one prize and it is written into the Manual of Standing Orders: candidates securing fifty per cent and above "would be granted one advance increment in the scale of Senior Auditor ... with effect from the first of the month in which the examination is held" (MSO (Admn) Vol. I para 9.8.3). It is not a promotion, not a lump sum and not a new post. It moves your basic pay one cell up in your pay level, and every later increment then starts from the higher cell. This guide explains what that means in rupees at every cell of Level 6 (Senior Auditor) and Level 7 (Assistant Supervisor), with a calculator, and lists what the documents do not say. ProSyllabus is an independent study site, not part of the Comptroller and Auditor General of India or the Indian Audit and Accounts Department. Every rule here is quoted or summarised from the MSO (Administration) and Exam Wing and field-office circulars; your own office and Exam Wing decide individual cases.
Where other pages get this wrong
Passing earns one advance increment in your pay level. It does not promote you, and it does not change your post or your grade.
Commonly published instead: Pages and forum posts that list this exam among "promotion exams" for Senior Auditors, or suggest it leads to Assistant Supervisor or AAO.
The MSO and every circular we read describe only an advance increment, sanctioned by the Head of Department. Promotion to Assistant Supervisor and the SAS route to AAO are separate processes; this exam is not a qualification for either in any document we read.
MSO para 9.8.3; DGA (I&CA) circular for April 2024; Punjab call orders (all official).
The rule, word by word
| Part of the rule | What it means | Source |
|---|---|---|
| "securing fifty per cent marks and above" | A recorded 50 out of 100. The rounding rule lets a raw total just below 50 be recorded as 50; see the scoring guide | MSO para 9.8.3; Circular 01 of 2024 (official) |
| "one advance increment" | One step to the next cell of the pay level. In the 7th CPC matrix each cell is about 3% above the one before | MSO para 9.8.3 (official); the 3% is how the matrix is built (RBE 93/2016, official) |
| "in the scale of Senior Auditor"; now "in their respective pay scale" or "in the scale in which they are drawing the pay at the time of writing the Examination" | Level 6 for most Senior Auditors; Level 7 for an Assistant Supervisor. The Kerala audit office circulars of 2022 and 2026 also admit Senior Auditors placed in the next higher scale under ACP/MACP, whose increment is in the level they draw. This page tabulates Levels 6 and 7 only | MSO para 9.8.3; DGA (I&CA) circular 2024; Punjab orders; Kerala Circulars 70 of 2022 and 13 of 2026 (official) |
| "with effect from the first of the month in which the examination is held" | For an exam in April, 1 April; for the sitting of 13 May 2026, 1 May 2026 on the plain reading of the rule, which the Kerala circular of 29.04.2026 repeats word for word (no 2026 increment order was found to confirm the date) | MSO para 9.8.3; Kerala Circular 13 of 2026 (official); the 2026 date is our reading |
| "sanctioned by the respective Heads of the Department and ex-post-facto approval obtained from Headquarters" | Your own office issues the order; Headquarters approves afterwards | MSO para 9.8.3 (official) |
What one cell is worth
Advance increment calculator
Pick your pay level, your present cell (the basic pay on your pay slip), your date of next increment and the exam month. The calculator moves you one cell up the 7th CPC pay matrix and shows the gain in basic pay before and after your next regular increment, and over the first twelve months. If you enter a DA rate, it adds DA on the gain; leave it blank to see basic pay only. This is our arithmetic on the pay matrix, not your office's order.
Pay cells: 7th CPC pay matrix (RBE 93/2016, official). Gains are ours. The split at the DNI follows the Punjab increment order of 13.07.2022, which fixed pay under FR-27 and kept the normal date of increment unchanged subject to FR-26; we assume your regular increment falls due on your DNI as usual. HRA, NPS/UPS contribution and income tax also move with basic pay and are not shown; transport allowance is a flat rate for Levels 3 to 8 and does not. Senior Auditors in a higher level under a second MACP are not modelled. At the last cell of a level there is no next cell; how an advance increment is handled there is not published.
Worked in words: a Senior Auditor at Rs 37,600 (Level 6, cell 3) who passes moves to Rs 38,700, a gain of Rs 1,100 a month in basic pay. That is not a made-up example. The Punjab audit office's order of 13.07.2022 for the exam of 27.04.2022 shows exactly this step, cell 3 to cell 4 of Level 6, entered with effect from 01.04.2022, and similar steps in Level 7 for Assistant Supervisors. The same order fixes the pay under FR-27, says the normal date of increment remains unchanged subject to FR-26, and prints each person's next DNI (1 January or 1 July). So with a 1 July DNI and effect from 1 April, the first twelve months add Rs 1,100 × 3 + Rs 1,200 × 9 = Rs 14,100; with a 1 January DNI, Rs 1,100 × 9 + Rs 1,200 × 3 = Rs 13,500 (our arithmetic). We read only the pay cells and dates from that order, not the names in it.
Because the matrix is built on a 3% step, the gain grows as you move up. On our arithmetic from the matrix, the gain in Level 6 runs from Rs 1,100 a month at the bottom cells to Rs 3,300 near the top, and in Level 7 from Rs 1,300 to Rs 4,100. The full table follows for anyone reading without JavaScript.
Every cell of Levels 6 and 7
| Cell | Level 6 now | Level 6 after one advance increment | Level 6 gain a month | Level 7 now | Level 7 after one advance increment | Level 7 gain a month |
|---|---|---|---|---|---|---|
| 1 | Rs 35,400 | Rs 36,500 | Rs 1,100 | Rs 44,900 | Rs 46,200 | Rs 1,300 |
| 2 | Rs 36,500 | Rs 37,600 | Rs 1,100 | Rs 46,200 | Rs 47,600 | Rs 1,400 |
| 3 | Rs 37,600 | Rs 38,700 | Rs 1,100 | Rs 47,600 | Rs 49,000 | Rs 1,400 |
| 4 | Rs 38,700 | Rs 39,900 | Rs 1,200 | Rs 49,000 | Rs 50,500 | Rs 1,500 |
| 5 | Rs 39,900 | Rs 41,100 | Rs 1,200 | Rs 50,500 | Rs 52,000 | Rs 1,500 |
| 6 | Rs 41,100 | Rs 42,300 | Rs 1,200 | Rs 52,000 | Rs 53,600 | Rs 1,600 |
| 7 | Rs 42,300 | Rs 43,600 | Rs 1,300 | Rs 53,600 | Rs 55,200 | Rs 1,600 |
| 8 | Rs 43,600 | Rs 44,900 | Rs 1,300 | Rs 55,200 | Rs 56,900 | Rs 1,700 |
| 9 | Rs 44,900 | Rs 46,200 | Rs 1,300 | Rs 56,900 | Rs 58,600 | Rs 1,700 |
| 10 | Rs 46,200 | Rs 47,600 | Rs 1,400 | Rs 58,600 | Rs 60,400 | Rs 1,800 |
| 11 | Rs 47,600 | Rs 49,000 | Rs 1,400 | Rs 60,400 | Rs 62,200 | Rs 1,800 |
| 12 | Rs 49,000 | Rs 50,500 | Rs 1,500 | Rs 62,200 | Rs 64,100 | Rs 1,900 |
| 13 | Rs 50,500 | Rs 52,000 | Rs 1,500 | Rs 64,100 | Rs 66,000 | Rs 1,900 |
| 14 | Rs 52,000 | Rs 53,600 | Rs 1,600 | Rs 66,000 | Rs 68,000 | Rs 2,000 |
| 15 | Rs 53,600 | Rs 55,200 | Rs 1,600 | Rs 68,000 | Rs 70,000 | Rs 2,000 |
| 16 | Rs 55,200 | Rs 56,900 | Rs 1,700 | Rs 70,000 | Rs 72,100 | Rs 2,100 |
| 17 | Rs 56,900 | Rs 58,600 | Rs 1,700 | Rs 72,100 | Rs 74,300 | Rs 2,200 |
| 18 | Rs 58,600 | Rs 60,400 | Rs 1,800 | Rs 74,300 | Rs 76,500 | Rs 2,200 |
| 19 | Rs 60,400 | Rs 62,200 | Rs 1,800 | Rs 76,500 | Rs 78,800 | Rs 2,300 |
| 20 | Rs 62,200 | Rs 64,100 | Rs 1,900 | Rs 78,800 | Rs 81,200 | Rs 2,400 |
| 21 | Rs 64,100 | Rs 66,000 | Rs 1,900 | Rs 81,200 | Rs 83,600 | Rs 2,400 |
| 22 | Rs 66,000 | Rs 68,000 | Rs 2,000 | Rs 83,600 | Rs 86,100 | Rs 2,500 |
| 23 | Rs 68,000 | Rs 70,000 | Rs 2,000 | Rs 86,100 | Rs 88,700 | Rs 2,600 |
| 24 | Rs 70,000 | Rs 72,100 | Rs 2,100 | Rs 88,700 | Rs 91,400 | Rs 2,700 |
| 25 | Rs 72,100 | Rs 74,300 | Rs 2,200 | Rs 91,400 | Rs 94,100 | Rs 2,700 |
| 26 | Rs 74,300 | Rs 76,500 | Rs 2,200 | Rs 94,100 | Rs 96,900 | Rs 2,800 |
| 27 | Rs 76,500 | Rs 78,800 | Rs 2,300 | Rs 96,900 | Rs 99,800 | Rs 2,900 |
| 28 | Rs 78,800 | Rs 81,200 | Rs 2,400 | Rs 99,800 | Rs 1,02,800 | Rs 3,000 |
| 29 | Rs 81,200 | Rs 83,600 | Rs 2,400 | Rs 1,02,800 | Rs 1,05,900 | Rs 3,100 |
| 30 | Rs 83,600 | Rs 86,100 | Rs 2,500 | Rs 1,05,900 | Rs 1,09,100 | Rs 3,200 |
| 31 | Rs 86,100 | Rs 88,700 | Rs 2,600 | Rs 1,09,100 | Rs 1,12,400 | Rs 3,300 |
| 32 | Rs 88,700 | Rs 91,400 | Rs 2,700 | Rs 1,12,400 | Rs 1,15,800 | Rs 3,400 |
| 33 | Rs 91,400 | Rs 94,100 | Rs 2,700 | Rs 1,15,800 | Rs 1,19,300 | Rs 3,500 |
| 34 | Rs 94,100 | Rs 96,900 | Rs 2,800 | Rs 1,19,300 | Rs 1,22,900 | Rs 3,600 |
| 35 | Rs 96,900 | Rs 99,800 | Rs 2,900 | Rs 1,22,900 | Rs 1,26,600 | Rs 3,700 |
| 36 | Rs 99,800 | Rs 1,02,800 | Rs 3,000 | Rs 1,26,600 | Rs 1,30,400 | Rs 3,800 |
| 37 | Rs 1,02,800 | Rs 1,05,900 | Rs 3,100 | Rs 1,30,400 | Rs 1,34,300 | Rs 3,900 |
| 38 | Rs 1,05,900 | Rs 1,09,100 | Rs 3,200 | Rs 1,34,300 | Rs 1,38,300 | Rs 4,000 |
| 39 | Rs 1,09,100 | Rs 1,12,400 | Rs 3,300 | Rs 1,38,300 | Rs 1,42,400 | Rs 4,100 |
| 40 | Rs 1,12,400 | No higher cell | - | Rs 1,42,400 | No higher cell | - |
Level 6 runs from Rs 35,400 to Rs 1,12,400 and Level 7 from Rs 44,900 to Rs 1,42,400, 40 cells each. The CAG's own table of pay levels places Senior Auditor at Level 6 with a minimum of Rs 35,400. The Punjab call orders describe Assistant Supervisors as being in Level 7 of the pay matrix.
The timeline of one increment
| Step | What happens | Example we could document | Source |
|---|---|---|---|
| Exam month | The exam is held; the increment date is fixed as the 1st of this month | Exam 27.04.2022 (Punjab); increment date 01.04.2022 | Punjab order of 13.07.2022 (official) |
| Evaluation | Since the exam went central, scripts are evaluated by a different nominated office on answer keys from Exam Wing | Date sheet of 24.04.2026 | Circular 05 of 2026 (official) |
| Result | Your office declares successful candidates by office order | Exam 17.04.2023, result 07.07.2023; exam 29.04.2024, result 01.07.2024; exam 29.04.2025, result 04.09.2025 (Punjab) | Punjab result orders (official) |
| Increment order | The Head of Department sanctions the advance increment from the 1st of the exam month; Headquarters approves ex post facto | Order of 13.07.2022 for the exam of 27.04.2022; pay fixed under FR-27, normal date of increment unchanged | MSO para 9.8.3; Punjab order (official) |
On our count, the Punjab order of 13.07.2022 came about three and a half months after the date it took effect, 01.04.2022, and about eleven weeks after the exam. The fixation is backdated. The documents we read do not say how or when the difference for the months in between is paid; on our reading a backdated pay fixation is normally settled as arrears, but that is not a quoted rule, so ask your pay section.
Once, not every year
No MSO paragraph and no circular we read says the increment can be earned twice. The eligibility wording points the other way: Assistant Supervisors may sit only if they "have not passed the Incentive Examination while serving as Sr. Auditors". On our reading, the exam gives one increment per person, once. MSO para 9.8.2 itself prints no bar on a Senior Auditor who has passed; the only prior-pass condition in the circulars is the one on Assistant Supervisors. If you have already passed, follow your office's call circular and ask the exam cell before applying.
What the documents do not say
| Question | Status |
|---|---|
| Does the date of my annual increment change? | Not stated in the MSO or any Exam Wing circular. The one increment order we found, Punjab's of 13.07.2022, says the normal date of increment remains unchanged subject to FR-26, and prints each person's next DNI. That is one office's documented practice, not a department-wide rule |
| What happens to the advance increment when I am later promoted? | Not addressed in any document we read; pay fixation on promotion follows the general rules, and your office will apply them |
| What if I am at the last cell of Level 6? | Not published for the 7th CPC matrix. An older CAG instruction (1988-1992, in the Jharkhand manual) barred Sr. Auditors at the maximum of their scale from sitting; no 2022-2026 circular repeats it |
| Is there a cash award or lump sum as well? | None is mentioned anywhere. The reward is the increment only |
| Is there a fee to sit? | Not published; no fee clause appears in any document we read |
Where other pages get this wrong
Whether a Sr. Auditor at the maximum of the pay scale may sit is an open question, not a settled bar.
Commonly published instead: The rule that "Sr. Auditor who have reached the maximum of their pay scales will not be eligible to appear at this examination".
That sentence is in the AG (Audit) Jharkhand Office Manual, citing CAG circulars of 1988, 1991 and 1992. It is not in MSO para 9.8 and not in any Exam Wing or field circular of 2022 to 2026 that we read. We print both and settle neither.
What do I get for passing the CAG Incentive Exam for Senior Auditors?
One advance increment in your pay level, with effect from the first of the month in which the exam is held, sanctioned by your Head of Department.
Is the incentive exam a promotion exam?
No. It earns an advance increment only. Your post and grade do not change.
How much does one advance increment add?
One cell of the 7th CPC pay matrix. For a Senior Auditor at Rs 37,600 it is Rs 1,100 a month in basic pay, to Rs 38,700. The gain is larger higher up the level; use the table above.
From which date is the increment given?
From the first of the month in which the exam is held. For an April sitting that is 1 April.
Can an Assistant Supervisor get the increment?
Yes, if they did not pass the exam as a Senior Auditor. Field circulars invite them (Kerala from 2022, Punjab from 2023), and the DGA (I&CA) circular grants the increment in the respective pay scale, which for them is Level 7.
I am a Senior Auditor on MACP in a higher level. Can I sit?
The Kerala audit office circulars of 2022 and 2026 say Senior Auditors placed in the next higher scale under ACP/MACP are also eligible, with the increment in the scale they draw at the time of the exam. Check your own office's call circular.
Can I pass again for a second increment?
No document provides for it, and the Assistant Supervisor rule limits the exam to those who have not passed. On our reading it is once per person.
Does the advance increment affect my annual increment date?
No department-wide rule says. The Punjab increment order of 13.07.2022 kept the normal date of increment unchanged, subject to FR-26. Ask your establishment section how your office applies it.
Sources
- official — CAG Manual of Standing Orders (Administration) Vol. I, Third Edition, Chapter 9: para 9.8 (Incentive Examination for Senior Auditors/Senior Accountants) and para 9.9 (Incentive Examination for SOs/AAOs of A&E offices)
- official — O/o Director General of Audit (Industry & Corporate Affairs), New Delhi: circular "Incentive Examination for Sr. Auditor/Assistant Supervisor April 2024" (exam 23.04.2024)
- official — O/o Pr. Accountant General (Audit) Punjab: office order of 24.02.2023 inviting applications (one year as Sr. Auditor as on 01.04.2023; Assistant Supervisors in Level 7 who have not passed)
- official — O/o Pr. Accountant General (Audit) Punjab: office order of 04.03.2024 inviting applications (as on 01.04.2024)
- official — O/o Pr. Accountant General (Audit) Punjab: letter of 12.03.2025 inviting applications (as on 01.04.2025; last date 18.03.2025)
- official — O/o Pr. Accountant General (Audit) Punjab: office order of 13.07.2022 granting the advance increment for the exam of 27.04.2022, pay fixed under FR-27 with the normal date of increment unchanged subject to FR-26 (pay cells only used here, no names)
- official — O/o Pr. Accountant General (Audit) Punjab: result order of 07.07.2023 for the exam of 17.04.2023 (counts only used here)
- official — O/o Pr. Accountant General (Audit) Punjab: result order of 01.07.2024 for the exam of 29.04.2024 (subject line prints 27/04/2022; counts only used here)
- official — O/o Pr. Accountant General (Audit) Punjab: result order of 04.09.2025 for the exam of 29.04.2025 (counts only used here: our count of the order is 40 candidates listed, 19 PASS, 21 FAIL)
- official — O/o Pr. Accountant General (Audit) Kerala: Circular No. 70 of 08.03.2022 (exam 25.04.2022; one year in the grade as on 01.04.2022; ACP/MACP Senior Auditors and Assistant Supervisors also eligible)
- official — O/o Accountant General (Audit) Kerala: Circular No. 13 of 29.04.2026 (exam 13.05.2026; one year in the grade as on 01.04.2026; ACP/MACP Senior Auditors and Assistant Supervisors also eligible; increment in the scale drawn at the time of the exam; last date 30.04.2026)
- official — Exam Wing Circular No. 05 of 2026, No. 343/06-Exam/OCDEP/2025 (24.04.2026): date sheet of centralised departmental examinations 11.05.2026 to 14.05.2026 (IE for Sr. Auditors/Sr. Accountants 13.05.2026)
- official — AG (Audit) Jharkhand Office Manual, Chapter VI para 6.14 (2020 upload): the older rules, including the "maximum of their pay scales" bar, citing CAG circulars of 1988, 1991 and 1992
- official — O/o Pr. Accountant General (A&E) Maharashtra: circular of 21.04.2025 on the IE for Sr. Accountants/Assistant Supervisors (increment w.e.f. 01-04-2025)
- official — CAG: Existing pay scales (6th CPC) and corresponding Pay Levels (7th CPC): Sr. Auditor at Level 6, minimum Rs 35,400
- official — Railway Board RBE 93/2016, Railway Services (Revised Pay) Rules 2016: the 7th CPC pay matrix, from which the Level 6 and Level 7 cells here are read; all 80 cells checked against the scan (the civil CCS (RP) Rules 2016 carry the same matrix; our reading, we did not open the civil Gazette copy)
official = a document published by the conducting body. reported = a news or coaching site we could not check against an original. Where sources disagree this page says so rather than picking one.
