Aditya Bhattacharya Raises Constitutional Concerns Over CAG’s Decision to Outsource Audits
In a recent article published by The Core, titled “CAG To Hire Private Firms For Audits, Experts Warn of Conflicts And Risks”, Aditya Bhattacharya shared his views on the constitutional implications of the Comptroller and Auditor General of India’s (CAG) move to empanel private Chartered Accountant firms for auditing central autonomous bodies.
Aditya emphasized the legal and institutional ramifications of the decision, stating:
“The CAG’s decision to empanel private CA firms for auditing central autonomous bodies under Article 149 raises legal concerns. This could set a precedent for outsourcing sovereign audit functions, necessitating new legal safeguards to ensure accountability and transparency. The involvement of private firms might be seen as a dilution of this constitutional mandate, potentially challenging the CAG’s autonomy and the integrity of the audit process.”
His insights lay concern on the growing debate around the balance between efficiency and constitutional integrity in public sector auditing, especially when sovereign functions are outsourced to non-state actors.
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