Article 240 – Auditor General

• (a)
  if she/he submits a written resignation to the President,
• (b)
  if she/he attains the age of sixty-five,
• (c)
  if a resolution of impeachment is passed against her/him as per Article 101,
• (d)
  If she/he is removed by the President on the recommendation of Constitutional Council for being unable to discharge the duties of her/his office due to physical or mental illness, or
• (e)
  if she/he dies.

• (a)
  holds a Bachelor’s Degree in Management, Commerce or Accounts from a recognized university, or has worked as a Special Class Officer of the Government of Nepal after successfully completing the Chartered Accountants examination, or has at least twenty years experience in the field of auditing,
• (b)
  is not a member of any political party immediately before appointment,
• (c)
  has attained forty-five years of age, and
• (d)
  possesses high moral character.

Provided that, this provision shall not apply in the case of declaration of a State of Emergency due to extreme economic breakdown.

Provided that, nothing in this Clause shall be a bar to appointment to any position of a political nature, or to any position which has the responsibility of making investigations, inquiries or findings on any subject, or to any position which has the responsibility of submitting advice, opinions or recommendations after carrying out studies or research on any subject.