www.lawcommission.gov.np (c) One who has attained the age of forty-five years; and (d) One who bears high moral character. (7) The remuneration and terms and conditions of service of the Auditor General shall be as provided for in the federal law. The remuneration and conditions of service of the Auditor General shall not, so long as he or she holds office, be altered to his or her disadvantage. Provided that this provision shall not apply in cases where a state of emergency is declared because of extreme economic disarrays. (8) A person once appointed as the Auditor General shall not be eligible for appointment in another government service. Provided that nothing in this clause shall be deemed to be a bar to the appointment to any political position 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, opinion or recommendation after carrying out a study or research on any subject. 241. Functions, Duties and Powers of Auditor-General: (1) The accounts of all Federal and Provincial Government Offices including the Office of the President, Office of the Vice-President, Supreme Court, Federal Parliament, Provincial Assembly, Provincial Government, Local Level, Constitutional Bodies and Offices thereof, Courts, Office of the Attorney General, Nepal Army, Nepal Police and Armed Police Force, Nepal shall be audited by the Auditor-General in accordance with law, having regard to, inter alia, the regularity, economy, efficiency, effectiveness and the propriety thereof. (2) The Auditor General shall be consulted in the matter of appointment of an auditor to carry out the audit of a corporate body of which the Government of Nepal or Provincial Government owns more than fifty percent of the shares or assets. The Auditor General may also issue necessary directives setting forth the principles for carrying out the audit of such corporate body. (3) The Auditor General shall, at all times, have power to examine any books of accounts for the purpose of carrying out the functions referred to in clause (1). It shall be the duty of the concerned chief of office to provide all such documents and 126