Updates as of August 31, 2026
The Haryana Treasuries & Accounts Department published the HSAS (Ordinary Branch) Part I examination results on 10 August 2026, one of the most recent SAS-cycle updates on its official notices page since the mid-2026 exam sitting.
Haryana Treasuries & Accounts DepartmentA corrigendum regarding SAS exam applications was issued on 30 July 2026 by the Haryana Treasuries & Accounts Department, following the department's 10 July 2026 announcement of the Haryana SAS Examination covering both Part I and Part II.
Haryana Treasuries & Accounts DepartmentSubsequent appointment orders for Section Officers (the post SAS Part I and II qualifiers are promoted into) were issued on 19 August 2026, following the combined final HSAS Part I & II 2025-cycle results published 18 March 2026 and further result-related orders through June 2026.
Haryana Treasuries & Accounts DepartmentUpdates as of July 11, 2026
The Treasuries and Accounts Department, Haryana published a fresh notice titled "Haryana SAS Examination (Ordinary Branch), Part I and Part II dated 10.07.2026" on its SAS-related instructions page. It is the most recent SAS circular and candidates should download the PDF for the current examination instructions.
Treasuries and Accounts Department, Haryana - SAS InstructionsResults of the previous cycle are out. The department issued an "Order regarding combined final result of HSAS (OB) Part I and II Exam 2025" dated March 18, 2026, followed by an "Order regarding result of SAS Exam 2025" dated June 9, 2026. Both orders are downloadable as PDFs.
Treasuries and Accounts Department, Haryana - Result OrdersHIPA hosts the operational SAS material: date sheets, roll numbers, lists of eligible candidates, syllabus, permitted books and re-checking forms for SAS Part I and Part II (Ordinary Branch) as well as the Local Audit Department streams SAS-I (LAD) and SAS-II (LAD). The SAS-II (OB) 2025 date sheet is posted there.
HIPA - SAS Examination PageThe Finance Department, Haryana hosts the standing instructions for conducting the Haryana State Subordinate Accounts Services (HSAS) examination, Part I and Part II (Ordinary Branch). These govern eligibility, exam conduct and paper-wise rules, and should be read alongside the department's latest circular.
Finance Department, Haryana - HSAS InstructionsHaryana SAS is a departmental examination in two parts rather than an open recruitment test, so all announcements come through Finance Department and Treasuries and Accounts Department circulars. Serving candidates should track both portals for the date sheet, admit-card and roll-number notices for the current cycle.
Finance Department, Haryana - HSAS Part I (OB)Updates as of June 8, 2026
The Haryana State Accounts Subordinate Service (HSAS / Haryana SAS) examination is the gateway to officer-grade accounts positions in the Treasuries & Accounts, Local Audit, Irrigation and Urban Local Bodies departments of the Haryana Government. The exam is conducted by HIPACO (Haryana Institute of Public Administration, Gurugram) per Finance Department Notification G.S.R.144/Const./Art.309/2022 (13 Dec 2022).
Two parts — Part-I (5 papers, 600 marks) and Part-II (4 papers, 600 marks). Candidates must pass Part-I before sitting Part-II. Each subject requires ≥45% and each part requires ≥50% aggregate. A score of 60%+ in any subject exempts the candidate from re-appearing in it.
Current cycle — SAS-II (Ordinary Branch) 2025
The latest cycle examined was SAS-II (OB) 2025. Question papers and official solutions are now available for all four subjects:
- Advanced Accountancy
- Advanced Accountancy (Solutions)
- Budget & Treasury Rules
- Company Law & Allied Acts
- Cost Accounts (Solutions)
- Cost Accounts & Financial Management
Official 2025 datesheet, roll-number list, books-allowed list and instructions to candidates are also published on the HIPACO examination portal.
Syllabus snapshot (per HIPACO 2024/2025)
Part-I (5 papers, 600 marks)
- Précis & Drafting — English, Hindi, administrative terminology, translation (100 marks, without books)
- Commercial Book Keeping (Elementary) — trial balance through cost accounts (100 marks, without books)
- Haryana Civil Services Rules 2016 — General, Pay, Revised Pay, ACP, Allowances, Leave, GPF, Pension, Conduct and Punishment & Appeal Rules (150 marks, with books/notification)
- Audit & Financial Regulation — Govt. Accounting Rules 1990, List of Major and Minor Heads, PFR Vol. I (150 marks, with books)
- Local Rules & Public Works Account Code — Pb. FHB-3, Haryana PWD Code, Account Code Vol. III, Haryana TA Rules 2016 (100 marks, with books)
Part-II (4 papers, 600 marks)
- Budget & Treasury Rules — Pb. Budget Manual, Treasury Rules & STR, PFR Vol. II (150 marks, with books)
- Company Law & Allied Acts — Companies Act 2013, Contract Act, Gratuity, Minimum Wages, EPF, Maternity Benefit, Rights of Persons with Disabilities Act 2016 (150 marks, elementary with bare acts)
- Advanced Accountancy — Joint Stock Company Accounts, Hire Purchase, Branch & Departmental (150 marks, without books)
- Cost Accounts & Financial Management — Element costing, job costing, working capital, cash & fund flow (150 marks, without books)
Previous year papers archive
We mirror every official paper HIPACO has published so candidates don't have to dig through Google Drive folders. Direct download, no signup.
Recent SAS-II cycles
- Advanced Accountancy
- Advanced Accountancy (Solutions)
- Budget & Treasury Rules
- Company Law & Allied Acts
- Cost Accounts (Solutions)
- Cost Accounts & Financial Management
- Advanced Accountancy
- Advanced Accountancy (Solutions)
- Budget & Treasury Rules
- Company Law & Allied Acts
- Cost Accounts (Answers)
- Cost Accounts & Financial Management
SAS-I (Ordinary Branch) compilations
- Audit & Financial Regulation (2009–2014 compilation)
- Civil Services Rules (2009–2014 compilation)
- Commercial Book Keeping (2009–2014 compilation)
- Local Rules & Public Works Account Code (2009–2014)
- Précis & Drafting (2009–2014 compilation)
Solution keys are bundled inline where HIPACO has officially released them.
How to prepare
1. Anchor on the rules, not the textbook. Three of the five Part-I papers (CSR, Audit/Financial Regulation, Local Rules & PWD Code) are "with books" — success depends on knowing exactly which rule answers each question. Build a flagged tab system in your physical copy.
2. The "practical" 50% rule. Most Part-I and Part-II papers explicitly state that at least 50% of the questions are practical (salary bills, deductions, classification of expenditure, costing exercises). Solving past papers from this archive is more useful than re-reading theory.
3. Sequence: Part-I must be cleared before Part-II. Most candidates spend the first cycle clearing 2-3 subjects of Part-I (with the 60% subject-exemption rule) and the next cycle finishing the rest.
4. Practice quizzes. Our topic-wise practice quizzes cover both parts — the first quiz on each topic is free, the rest are 50 coins each. Open the exam page and start with whichever subject you're weakest in.


















