Indian Civil Accounts Service

The Indian Civil Accounts Service(ICAS) is one of the ‘Group A’ services one can join after clearing the UPSC exam. The service is headed by the Controller General of Accounts. The ICAS service was created in 1976 to provide accounting and auditing services to the Government of India. It functions through the Indian Civil Accounts Organisation under the Ministry of Finance.

Functions of ICAS

The ICAS fulfils the following functions:

  • Development of processes, systems and forms related to government accounts of the Union of India and the states.
  • Framing and optimisation of manuals, rules and procedures for accounting of receipts and payments according to Government Accounting Rules 1990.
  • Preparation of monthly and annual account statements along with periodic audits of revenue, deficits and borrowings.
  • Monitoring and reconciliation of cash balances of the Government of India with the Reserve Bank of India.
  • Coordination of management accounting systems in Civil Ministries along with developing and implementing human resource augmentation programmes for the service and allied organisations.

The ICAS service currently has 9000 employees and 226 officers.

Indian Civil Accounts Service Eligibility

The eligibility to join this service is the same as other ‘Group A’ services. The following are the basic requirements:

  • Indian Citizenship
  • Age above 21 Years and below 32 years as listed in the Civil Services Exam notification.
  • Bachelors Degree

The details of Indian Civil Accounts Service eligibility are listed out in the UPSC eligibility conditions.

ICAS Training

The Indian Civil Accounts Service has a three-stage training programme for ICAS UPSC recruits. The following are the three stages:

  • ICAS officers undergo initial training at the National Institute of Financial Management(NIFM), Faridabad for a total duration of 6 months. This also includes a foreign country exposure tour.
  • The second stage is conducted at the Institute of Government Accounts and Finance(INGAF)
  • The third stage is On the Job Training(OJT) in one of the 87 Pay & Accounts offices spread throughout the country.

Indian Civil Accounts Service Salary

The salaries of ICAS officers are paid according to the 7th pay commission recommendations. The following table provides the Indian Civil Accounts Service salary and rank structure:


Basic Pay Level

Assistant Controller of Accounts


Assistant Controller General of Accounts/Deputy Controller of Accounts

Rs.67700 – Rs.78800

Deputy Controller General of Accounts/ Controller of Accounts

Rs.118500- Rs.144200

Joint Controller General of Accounts/Chief Controller of Accounts


Principal Chief Controller of Accounts


Additional Controller General of Accounts


Controller General of Accounts


Civil Accounts Officers used to function under both ICAS and IA&AS cadres earlier and were directly under the control of the office of the Comptroller and Auditor General(CAG) of India. As a part of the ongoing consolidation of services, civil accounts are the sole responsibility of ICAS.

UPSC aspirants should carefully weigh the pros and cons of each service while filling out their preference in the Detailed Application Form(DAF).

To read more on UPSC preparation, please visit:

Leave a Comment

Your email address will not be published. Required fields are marked *