After the departmentalisation of Accounts of the Union Government in 1976, with the primary purpose of developing an organisational pattern suited to the changed environment of Audit and to improve maintenance of Accounts of the State Government transactions, the Indian Audit & Accounts Department was restructured in March 1984. Following the restructuring in IA&AD in 1984, the office of the Accountant General (Audit-II) U.P. came into existence on 1st March 1984 with the head office at Lucknow and a branch office at Prayagraj. The office was renamed as Accountant General (Commercial & Receipt Audit), Uttar Pradesh in September 2004. Consequent upon restructuring of Indian Audit & Accounts Department in 2012, the office was rechristened as the office of the Accountant General (Economic & Revenue Sector Audit), Uttar Pradesh, Lucknow w.e.f. 1st April 2012. Consequent upon recent restructuring in March 2020, the office has now been renamed as Accountant General (Audit -II), Uttar Pradesh, with head office at Lucknow and a branch office at Prayagraj.

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