54 Constitution of the Independent State of Samoa 99F. Removal from office of Controller and Auditor General – (1) The Head of State may, acting on the advice of the Prime Minister given pursuant to clause (3), remove the Controller and Auditor General only in accordance with this Article and only under any of the grounds set out under clause (2). (2) The Controller and Auditor General may only be removed if he or she: (a) has been convicted of an offence involving dishonesty punishable by imprisonment for 12 months or more, or of an offence under an Act involving evasion of tax; (b) has become bankrupt or commits an act of bankruptcy under an Act regulating bankruptcy; (c) has become, by reason of physical or mental disability, incapable of performing the functions of the office of Controller and Auditor General as provided by this Part or by Act; (d) has, without any lawful or reasonable justification, failed to discharge any function of the Controller and Auditor General under or by this Part or by Act; (e) has engaged in any conduct which places the Controller and Auditor General in conflict with the functions of the office of Controller and Auditor General. (3) Before advising the Head of State under clause (1), the Prime Minister shall: (a) consult the parliamentary committee responsible for Officers of Parliament on the proposed removal of the Controller and Auditor General; and (b) lay before the Legislative Assembly a full statement of the grounds for the removal of the Controller and Auditor General for a resolution of the Legislative Assembly to be passed by at least twothirds of the total number of Members of Parliament (excluding any vacancy). (4) The Controller and Auditor General is deemed to be suspended from office from the date the Prime Minister consults the parliamentary committee responsible for Officers of