Checked 29 September 2026. From the AAO Recruitment Rules (SRO 34 of 2015, amended by SRO 28 of 2018), the CGDA list of authorised posts of 23.12.2019, the SAO Recruitment Rules of 24.06.2024 and CGDA's notice of 15.01.2026 proposing new AAO rules. The AAO rules are under revision; check the CGDA site. Post numbers are authorised strength, not vacancies.
Passing both parts of the Defence Accounts SAS examination does one thing: it makes you eligible to be promoted Assistant Accounts Officer (AAO), a Group B Gazetted post at Level 8 of the pay matrix. CGDA's note of 5 May 2015, announcing the Recruitment Rules approved by the UPSC, put it this way: departmental candidates who have passed the SAS examination "would be eligible to be appointed Assistant Accounts Officer directly in Group B Gazetted". This guide sets out the ladder around that step, what the Recruitment Rules say about filling AAO posts, and why the CGDA's SAS is not the same examination as the CAG's. ProSyllabus is an independent study site, not part of the Controller General of Defence Accounts or the Ministry of Defence. Every rule here is quoted or summarised from CGDA circulars; CGDA headquarters and your PCDA/CDA decide every individual case.
AAO Recruitment Rules SRO 34 of 2015 and SRO 28 of 2018; CGDA UO of 23.12.2019, Annexure A; CGDA promotion order of 09.03.2026. Official.
The ladder around the SAS step
| Post | Level (official) | Authorised posts (official) | How you get there |
|---|---|---|---|
| Junior Time Scale, Indian Defence Accounts Service (Group A), designated ACDA / Dy. IFA | 10 | not in the documents we read | Promotion of Senior Accounts Officers on regular basis, approved by the Ministry of Defence; CGDA order of 27.08.2026 promoted three |
| Senior Accounts Officer (Group A) | 10 | 2,108 under the 2024 rules (reported; the 2019 list gave 1,608 for AO and SAO together, now superseded) | Promotion from AAO under the SAO Recruitment Rules of 24.06.2024; two years' probation (CGDA orders of 22.07.2025 and 09.03.2026) |
| Accounts Officer | 9 | No longer a separate promotion step: the 2024 SAO rules superseded the AO rules (reported) | Level 9 survives as a non-functional grade for AAOs (reported) |
| Assistant Accounts Officer (Group B Gazetted) | 8 | 3,690 (subject to variation dependent on workload) | Promotion of SAS-passed staff; then deputation; then direct recruitment |
| Senior Auditor | 6 | 17,751 with Auditor, in the ratio 80:20 | Promotion from Auditor |
| Auditor | 5 | as above | Recruitment or promotion |
| Clerk-cum-Typist | not in the page we read | 1,808 | Recruitment or promotion |
CGDA UO of 23.12.2019, Annexure A, and the AAO Recruitment Rules of 2015. Authorised strength, not vacancies or people in post. Official. The SAO figure is left out because we could only see it reported.
The top row is the rung into the organised service. On 27 August 2026 CGDA issued an order (No. AN-I/1424/XLI) promoting three Senior Accounts Officers to the Junior Time Scale of the Indian Defence Accounts Service in Level 10 on regular basis, designated Assistant Controller of Defence Accounts or Deputy IFA, with effect from 1 September or 1 October 2026 or the date they take charge, whichever is later, and subject to the pending Supreme Court cases on reservation in promotion. The order does not state the eligibility rule for that step, so we do not give one. Official.
Read the chart as a shape, not a forecast. The Senior Auditor and Auditor posts are the largest SAS-eligible grades, but not the only ones: Rule 3 also admits Clerks, Typists, DEOs, Stenographers, Hindi Translators and Librarians, so the chart is not a count of competitors for AAO posts. The rules do not tell you how many AAO posts are vacant in any year. CGDA has not published a vacancy figure or a promotion panel size for AAO, and we do not estimate one.
How the Recruitment Rules fill AAO posts
The Defence Accounts Department (Assistant Accounts Officer) Recruitment Rules, 2015 (SRO 34, Gazette of 19 September 2015) replaced the separate rules for Section Officer (Accounts) and AAO with one merged cadre. Column 11 of the schedule sets the method: by promotion, failing which by deputation or absorption, failing both by direct recruitment. The promotion feeder is departmental candidates who have passed the SAS examination conducted by the CGDA. The rules print no percentage split between the methods; it is an order of preference, and promotion comes first.
| Route (official) | Who | Conditions (official) |
|---|---|---|
| Promotion | Departmental candidates who have passed the SAS examination conducted by the CGDA | Selection post; Group B Departmental Promotion Committee; two years' probation for Group C promotees (none for Group B promotees) |
| Deputation or absorption | AAOs or SAS-passed staff of other Central Government accounts offices; Assistant Audit Officers or audit SAS-passed staff of other audit offices; officials in analogous posts who passed SAS or an equivalent | Deputation ordinarily not over three years; age not over 56 |
| Direct recruitment | Graduates selected through an entrance examination of the UPSC | Age not over 30 (relaxable up to five years for government servants); two years' probation, during which SAS must be passed for confirmation |
Two details are worth noticing. The deputation route accepts either officers already holding an analogous post (AAOs of other accounts offices, Assistant Audit Officers of audit offices) or staff of those offices who passed their own department's SAS; the rule is about who may come on deputation to this post, not a general recognition of every SAS for every purpose. And the direct recruit, who enters at AAO level without an SAS pass, still has to pass the CGDA's SAS during probation.
The AAO rules are being revised. On 15 January 2026 CGDA invited comments on proposed new AAO Recruitment Rules, saying the revision is needed "to enable the promotion of AAOs promoted after 24.06.2024 to the grade of SAO" under the Senior Accounts Officer rules of that date. The draft would also have the Staff Selection Commission, not the UPSC, conduct the direct-recruit examination. As of 29 September 2026 we found no notification of the new rules, so the 2015 rules above remain the ones in force; the draft is a proposal. If you became an AAO after 24 June 2024, ask your office how the SAO rules apply to you.
Who decides the promotion
The Recruitment Rules name the committees. For posts in CGDA headquarters, the Group B Departmental Promotion Committee is chaired by the Joint CGDA (Administration), with a Senior Deputy or Deputy CGDA and a Senior Assistant or Assistant CGDA as members. For other offices it is chaired by the Principal Controller or Controller of Defence Accounts, with an Additional or Joint Controller and a Deputy or Assistant Controller (Administration) as members. A Group B Departmental Confirmation Committee of the same make-up considers confirmation. UPSC is consulted only for direct recruitment and for appointments on deputation or absorption, not for promotion of SAS-passed staff.
Pay: what Level 8 means
The 2015 rules placed the AAO in Pay Band-2, Rs 9,300-34,800 with Grade Pay Rs 4,800. The amendment of 19 May 2018 (SRO 28) substituted the 7th Pay Commission matrix: Level 8, Rs 47,600-1,51,100. Where you enter the level on promotion follows the general pay-fixation rules, which the Recruitment Rules do not state, so we do not give a figure for it.
CGDA SAS and CAG SAS: two different examinations
The Comptroller and Auditor General runs an examination with almost the same name for the Indian Audit and Accounts Department. It also leads to an Assistant Audit or Accounts Officer post, and staff move between the two departments on deputation. Otherwise the two share very little. The comparison below takes CAG facts from the sources behind our published CAG SAS guides.
| Feature | CGDA SAS (Defence Accounts) | CAG SAS (IA&AD) |
|---|---|---|
| Department | Defence Accounts Department, Ministry of Defence | Indian Audit and Accounts Department |
| Structure | Part-I (5 papers) then Part-II (5 papers) | 8 papers in two groups of four, for one of six branches, out of 20 papers in all |
| Format | Part-I on CBT, all MCQ; Part-II descriptive, pen and paper (2025 rules) | CBT for the Main, with case-study and descriptive parts |
| Preliminary | None since 2019 | Yes, for fresh candidates, held by the field office |
| Service needed | Two years, counted to the 1st of the exam month | Three years of continuous service in a particular field office |
| Registration limit | None tied to vacancies in the rules | Fresh registrations tied to AAO vacancies in the office for Exam-1 of 2026 |
| Pass rule | 45% in each paper and in aggregate | Fresh candidates from 2026: 50% overall and 40% in each section |
| Exemption | 50% (Part-I), 60% (Part-II), for 3 examinations | 60% for fresh candidates, current for three years |
| Chances | 4 per part | Up to 12 within 8 years (2020 scheme: 6 normal, 6 more only after clearing five papers in the first six) |
| Frequency | Preferably February and September, on need; none since September 2023 | Twice a year from 2021 |
Where other pages get this wrong
The Defence Accounts SAS is its own examination, run by the CGDA under its own rules.
Commonly published instead: Pages that describe "the SAS exam" once and apply it to both departments, often using the CAG's papers and the CGDA's old Preliminary together.
The two examinations have different papers, eligibility, pass marks, chances and calendars. Older summaries also still describe the CGDA exam under its pre-revised rules, with a Preliminary. Check which department a source is about before you use it, and for CGDA use only cgda.nic.in circulars.
What an SAS pass does not do
Limits worth knowing
- It is a qualification, not a posting. Promotion to AAO is a selection by a Departmental Promotion Committee against posts; the rules do not promise a post to every SAS pass.
- It does not decide the step above AAO. Senior Accounts Officer, Group A at Level 10, has its own Recruitment Rules of 24.06.2024 (SRO 34), which reportedly replaced the separate Accounts Officer and Senior Accounts Officer rules and ask for years of service as AAO; CGDA has promoted AAOs directly to SAO under them (orders of 22.07.2025 and 09.03.2026).
- It does not come with a published waiting time. No panel size, vacancy count or average time from SAS pass to AAO order is published.
AAO Recruitment Rules, the CGDA list of 23.12.2019 and CGDA's SAO promotion orders are official; the content of the 2024 SAO rules is reported; the reading is ours.
Where the gap since 2023 leaves candidates
The last Part-I was held in May 2023 and the last Part-II in September 2023. The revised rules of March 2025 have not yet been used for a sitting, and as of 29 September 2026 no SAS examination has been notified on the CGDA site. The only SAS paper issued since March 2025 that we found is the circular of 23 June 2025 giving the syllabi of the new Papers III and X; the other departmental examinations listed after March 2025 are other promotion tests. For the ladder, that means the supply of newly qualified SAS candidates has paused for three years. What that does to AAO vacancies is not published, and we do not guess.
To plan the examination itself, start with eligibility and the two-year rule, then the Part-I papers. ProSyllabus has no CGDA SAS practice quizzes.
What post do I get after passing CGDA SAS?
Passing SAS makes a departmental candidate eligible for promotion to Assistant Accounts Officer, Group B Gazetted, Level 8, under the 2015 Recruitment Rules. Promotion is a selection by a Departmental Promotion Committee.
What is the pay level of an AAO in Defence Accounts?
Level 8 of the 7th CPC pay matrix, Rs 47,600-1,51,100, under the amendment SRO 28 of 19.05.2018.
How many AAO posts are there in the Defence Accounts Department?
The 2015 Recruitment Rules give 3,690 authorised posts, subject to variation with workload. No vacancy figure is published.
Can AAO posts be filled without SAS?
Only after promotion fails. The rules then allow deputation or absorption of SAS-passed staff or AAOs from other departments, and finally direct recruitment through an entrance examination, which the 2015 rules give to the UPSC (a January 2026 draft would move it to the Staff Selection Commission). Direct recruits must pass SAS during probation.
Is there a quota between promotion and direct recruitment?
No percentage is printed. The rules say promotion, failing which deputation or absorption, failing both direct recruitment.
Is CGDA SAS the same as CAG SAS?
No. They are separate examinations of separate departments, with different papers, eligibility, pass marks and chances.
What comes after AAO?
Senior Accounts Officer, Group A, Level 10, by promotion from AAO under the Recruitment Rules of 24.06.2024; CGDA promoted 116 AAOs to SAO on 09.03.2026. The rules reportedly give 2,108 SAO posts and ask for six years as AAO. Accounts Officer is no longer a separate promotion step (reported). CGDA's January 2026 notice says the AAO rules must be revised before AAOs promoted after 24.06.2024 can move to SAO.
Can a Senior Accounts Officer reach the IDAS?
Yes, by promotion to the Junior Time Scale of the Indian Defence Accounts Service (Level 10), designated ACDA or Deputy IFA. CGDA's order of 27.08.2026 promoted three SAOs this way, with Ministry of Defence approval.
When is the next CGDA SAS examination?
None has been notified as of 29 September 2026. The last sittings were May 2023 (Part-I) and September 2023 (Part-II).
Sources
- official — CGDA — UO AN/VIII/8201/2/RR/Misc, 23.12.2019: approved Recruitment Rules with authorised posts (Annexure A) and the Gazette texts, including AAO RR SRO 34 of 2015 and amendment SRO 28 of 2018 (PDF)
- official — CGDA — UO AN/VIII/8201/2/RR/AAO, 05.05.2015: AAO Recruitment Rules approved by UPSC; SAS-passed candidates to be appointed AAO in Group B Gazetted (PDF)
- official — CGDA — Promotion of 116 Assistant Accounts Officers to Senior Accounts Officer (Group A), Level 10, 09.03.2026 (PDF)
- official — CGDA — No. AN-I/1424/XLI, 27.08.2026: promotion of three Senior Accounts Officers to the Junior Time Scale of the IDAS (Level 10) on regular basis, designated ACDA/Dy. IFA, approved by the Ministry of Defence (PDF)
- official — CGDA — Notice AN/VIII/8201/2/RRs AAO/2024/Vol-I, 15.01.2026: comments invited on proposed AAO Recruitment Rules, following the SAO Recruitment Rules of SRO 34 dated 24.06.2024 (a draft, not in force) (PDF)
- reported — Defence Accounts Department Senior Accounts Officer Recruitment Rules, 2024 (SRO 34 of 24.06.2024), as summarised by a secondary site; we could not open the Gazette text
- official — CGDA — Circular AN/SAS/16200/ORDERs/2023/Vol. XIII, 11.03.2025: revised SAS scheme and Annexure A "SAS Rules 2019 (Revised)" with the syllabus (scanned PDF)
- official — CGDA — Circular AN/SAS/16200/ORDERs/2023/Vol. XIV, 23.06.2025: syllabus and study material for Part-I Paper III (Office Procedure and Documentation) and Part-II Paper X (Language Skills and Office Management), Annexures A and B (PDF; not linked from the SAS page)
- official — CGDA — SAS Examination page: circulars, rules, previous papers, model answers (live page)
- official — CAG — SAS Examination page for the IA&AD (for comparison only)
- official — CAG Exam Wing Circular No. 06 of 2026, 25.05.2026: 8 papers in 2 groups; fresh-candidate pass rule 50/40/60 (for comparison only) (PDF)
- official — CAG Exam Wing Circular No. 08 of 2026, 04.06.2026: vacancy-linked registration for fresh candidates (for comparison only) (PDF)
- official — O/o AG (A&E)-I Uttar Pradesh — office order of 18.11.2020 relaying CAG Exam Wing Circulars 10 and 11 of 2020 (12 chances within 8 years) (for comparison only) (PDF)
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.
