The Accountant General (A&E) derives his duties and powers mainly from Articles 149 to 151 of the Constitution of India and the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971. As per Article 150 of The Constitution of India, Accounts of the Union and of the States are kept in such form as the President may, on the advice of the CAG, prescribe.