The Indian Railway Accounts Service (IRAS) is one of the Group A civil services, recruited through the Union Public Service Commission (UPSC) examination process. These officers are mandated for maintaining and managing the finances and accounts of the Indian Railways. They undergo training at the Lal Bahadur Shastri National Academy of Administration (LBSNAA) in Mussoorie and the National Academy of Indian Railways at Vadodara. Some of their prominent functions include maintaining accounts of the Indian Railways, offering financial advice, and budget preparation. They also hold finance portfolios at the department's public sector firms.