National Academy of Audit and Accounts (NAAA) is the apex training institute of the Indian Audit & Accounts Department (IA&AD). The NAAA imparts induction training to the Indian Audit & Accounts Service (IA&AS) officers recruited through the Civil Services Examination. It has trained hundreds of IA&AS officers over the years, with the objective of moulding them into highly professional and competent officers.
The NAAA thus plays a vital nurturing role in helping the IA&AD discharge its constitutional mandate, under the guidance of the Comptroller & Auditor General of India. The institute also conducts Continuing Professional Education Programmes (Executive Education) for Serving Officers.
The vision of National Academy of Audit and Accounts is to become a centre of excellence and innovation for good governance and public financial accountability through research and training in public auditing and accounting..
Our mission articulates our current role and describes what we are doing today:
To create a learning environment that fosters individual growth and highest ethical and professional standards in our officers.
To develop and mould, through our well-structured and holistic training courses, a cadre of competent officers, well versed with contemporary best practices in the fields of public administration, auditing, accounting and good governance.
To impart managerial skills and leadership qualities to officers, so that they are well equipped to carry out the critical responsibilities and duties entrusted to the Supreme Audit Institution of India.
To inculcate a deep sense of pride in the service and appreciation of the vital role played by the Office of Comptroller & Auditor General of India and the Indian Audit and Accounts Department in the national polity.
To promote and carry out research in the field of auditing, accounting and good governance with a view to facilitate better policy formulation and more efficient auditing/accounting procedures.
Shri Narahari Rao set up the IA&AS Training School in 1950 at Chadwick House Shimla, a residential-cum-tutorial institution. Shri P. K. Wattal, a distinguished officer of IA&AS, who had worked as the Accountant General and also Finance Secretary to a provincial Government, was the Principal.
The first batch of IA&AS probationers selected out of the candidates declared successful in 1949 examination, joined the school in 1950 and had 48 weeks training, including the practical training in AG, Punjab and was dispersed after the first Departmental exam in late October – November, 1951 for joining the various AG’s offices.
The next batch of probationers joined at Yarrows, Shimla. After completion of their training, the school was shifted to Madras in February, 1953, where the Principal was Shri V. K. Subramanyam, a retired officer of the Emergency Cadre, who functioned under the overall supervision of AG Madras. Two batches of probationers – 1952 and 1953 batches -were trained in Madras.
The school was shifted back to Shimla in October, 1955 and 19 IA&AS probationers and 6 IRAS probationers joined Yarrows. Shri G. Mathias was the Principal. The adjoining building, Yarrow Villa, was taken for hostel to accommodate the 29 probationers of 1957 batch. 10 rooms in Gorton Castle accommodated the classes and the Principal’s office.
In October 1974 the Staff College was shifted to the historic Railway Board Building near Gorton Castle and remained there until 1999. In the meantime it was upgraded as National Academy of Audit and Accounts in 1990. The Academy shifted to its present location at Chaura Maidan in December 2000.
Since its inception, more than 62 batches of IA&AS officers have received all-round training at the Academy, and gone on to assist the Comptroller & Auditor General of India in discharging his constitutional and statutory responsibilities. During the mid fifties, probationers of the Indian Railway Accounts Service were also trained along with IA&AS probationers, while officers of the Indian Civil Accounts Service were trained here during 1984 to 1992. The Academy has also trained officers from foreign countries such as Nepal, Bhutan and Oman.
The Academy is headed by Director General who is assisted by four Directors (faculty members) and the staff. The broad organizational chart is shown below.