Indian Audit and Accounts Service (IAAS) is a Group A civil service, and the officers are recruited through a competitive examination conducted by the Union Public Service Commission (UPSC) as well as through promotion from the subordinate cadre. The IAAS officers are responsible for auditing accounts or financial records of the Central and state governments and public sector firms. The recruited officers are trained at the National Academy of Audit and Accounts (NAAA) in Shimla.