Constitutional Provision (Article 127

	Article #	Contents
Establishment of the Office of Auditor-General	127. (1)	There shall be a Comptroller and Auditor-General of Bangladesh (Herein After referred to as the Auditor General) who shall be appointed by the President
	(2)	Subject to the provision of this constitution ands of any law made by parliament the conditions of the service of Auditor General shall be such as the President may, by order, determine.
Functions of Auditor General	128.(1)	The public Accounts of the Republic and of all courts of law and all authorities and officers of the government shall be audited and reported on by the auditor general and for that purpose he or any person authorized by him in that behalf shall have access all records books, vouchers, documents, stamps, securities, stores of other government properties in the possession of any person of service of the republic.
	(2)	Without prejudice to the provisions of clause (1) if it is prescribed by law in the case of any body corporate directly established by law the accounts of that body corporate shall be audited and reported by such person as may be so prescribed.
	(3)	Parliament may be law required the Auditor General to exercise such functions in addition to those in specified in clause (1) as such law may prescribed and until provision is made by law under this clause the president may, by order, make such provision.
	(4)	The Auditor General in the exercise of his functions under clause (1) shall not be subject to the direction or control of any other person or authority.
Term of Office of Auditor-General	129.(1)	The Auditor-General shall subject to this article, hold office until he attends the age of sixty years.
	(2)	The auditor General shall not be removed from his office except in like manner and on the like ground as a judge of the ¹[Supreme Court].
	(3)	The Auditor-General may resign his office by writing under his hand addressed to the President.
	(4)	On ceasing to hold the Office of Auditor-General shall not be eligible for further office in the service of the Republic.
Acting Auditor-General	130	At any time, when the Office of Auditor-General is vacant or the President is satisfied that the Auditor-General is unable to perform his functions on account of absence, illness or any other cause, the President may appoint a person to act as Auditor General and to perform his function of that office until an appointment is made under article 127 or as the case may be until the Auditor General resumes the functions of his office.
Form and Manner of keeping Public Accounts	131	The Public Accounts of the republic shall be kept in such form and in such manner as the Auditor General may, with the approval of the President prescribed.
Reports of Auditor-General to be laid before Parliament	132	The reports of Auditor-General relating to the public accounts of the republic shall be submitted to the president who shall cause them to be laid before parliament.

Constitutional Provision (Article 127 - 132)