Constitution

Part VI · Finance, Property, Contracts and Suits · Borrowing and Audit

Power of Auditor-General to give directions as to accounts

Article 170

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1[(1)

] The accounts of the Federation and of the Provinces shall be kept in such form and in accordance with such principles and methods as the Auditor-General may, with the approval of the President, prescribe.

1[(2)

The audit of the accounts of the Federal and of the Provincial Governments and the accounts of any authority or body established by, or under the control of, the Federal or a Provincial Government shall be conducted by the Auditor-General, who shall determine the extent and nature of such audit.]

Amendment notes (1)›
  1. 1Re-numbered (1) and new clause (2) added by the Act 10 of 2010, section 63.

How to cite

In a petition
Article 170 of the Constitution
With heading
Article 170 of the Constitution (Power of Auditor-General to give directions as to accounts)
In full
Article 170, Constitution of the Islamic Republic of Pakistan, 1973

English text as amended up to 21 November 2025 (27th Amendment), published by Ministry of Law and Justice / National Assembly of Pakistan. The English text is authoritative. Official PDF, page 110