Article 148 of the Indian Constitution establishes the Comptroller and Auditor General of India.

The President of India appoints the Comptroller and Auditor General of India.

The tenure of the Comptroller and Auditor General of India is 6 years.

The President of India can remove the Comptroller and Auditor General of India from office.

The main functions of the Comptroller and Auditor General of India include auditing the accounts of the Union and State Governments, preparing the annual financial statements of the Union and State Governments, and reporting to the Parliament and State Legislatures on the audit findings.

Approving the budget of the Union and State Governments is not a function of the Comptroller and Auditor General of India.

The Comptroller and Auditor General of India is also known as the Chief Auditor of India.

The Comptroller and Auditor General of India is an independent body.

The Comptroller and Auditor General of India is responsible for auditing the accounts of both the Union and State Governments.

The Comptroller and Auditor General of India submits its audit reports to the President of India, the Prime Minister of India, and the Parliament of India.

The Comptroller and Auditor General of India can be removed from office by the President of India.

The Comptroller and Auditor General of India is appointed for a term of 6 years.

The Comptroller and Auditor General of India is not eligible for reappointment.

The Comptroller and Auditor General of India is responsible for ensuring that the government's financial statements are accurate, complete, and presented fairly.

The Comptroller and Auditor General of India is also responsible for investigating cases of financial irregularities, reporting cases of financial irregularities to the appropriate authorities, and taking action to recover misappropriated funds.