Constitution of the Republic of Singapore
—(1) There shall be an Auditor-General who shall be
Status: in_forceRetrieved: 2026-08-18T06:44:08.139520+00:00Release: constitutions-global-20260821-v2
148F.—(1) There shall be an Auditor-General who shall be
appointed or re-appointed, as the case may be, by the President in
accordance with the advice of the Prime Minister unless the
President, acting in his discretion, does not concur with that advice.
[2/2001]
(2) The Prime Minister shall, before tendering any advice under
clause (1), consult the Chairman of the Public Service Commission.
(3) It is the duty of the Auditor‑General to audit and report on the
accounts of —
(a) all departments and offices of the Government;
(b) Parliament;
(c) the Supreme Court and all subordinate courts; and
(d) the Public Service Commission, the Judicial Service
Commission and the Legal Service Commission.
[Act 32 of 2021 wef 14/01/2022]
(4) The Auditor-General shall perform such other duties and
exercise such other powers in relation to the accounts of the
Government and accounts of other public authorities and other
bodies administering public funds as may be prescribed by or under
any written law.
(5) Subject to clauses (7) and (8), the Auditor-General shall hold
office for a term of 6 years and shall cease to hold that office at the
end of that term, but without prejudice to his eligibility for
reappointment for further terms of 6 years each.
[2/2001]
(6) [Deleted by Act 2 of 2001]
(7) The Auditor-General may at any time resign his office by
writing under his hand addressed to the President.
(8) The Auditor-General may be removed from office by the
President, if the President concurs with the advice of the Prime
Minister, but the Prime Minister shall not tender such advice except
for inability of the Auditor‑General to discharge the functions of his
office (whether arising from infirmity of body or mind or any other
cause) or for misbehaviour and except with the concurrence of a
tribunal consisting of the Chief Justice and 2 other Supreme Court
Judges nominated for that purpose by the Chief Justice.
[38/2019]
(9) The tribunal constituted under clause (8) shall regulate its own
procedure and may make rules for that purpose.
(10) Parliament shall by resolution provide for the remuneration of
the Auditor‑General and the remuneration so provided shall be
charged on the Consolidated Fund.
(10A) Subject to the provisions of this Constitution, the terms of
service of the Auditor‑General may be prescribed in regulations made
by the President and published in the Gazette, and in so far as they are
not prescribed by such law, be determined by the President.
[39/2014]
(10B) Regulations made under clause (10A) may provide that any
gratuity payable in respect of service as the Auditor‑General shall be
charged on the Consolidated Fund.
[39/2014]
(11) The remuneration and other terms of service of the
Auditor‑General shall not be altered to his disadvantage during his
continuance in office.
Duty to inform President of certain transactions
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Provenance
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