The Indian Audit and Accounts Service (IAAS) is a Group ‘A’ service. It is headed by the Comptroller and Auditor General of India (CAG). It forms the middle and top level management of the Indian Audit & Accounts Department (IA&AD). The functions of this department are twofold – accounting and auditing. IAAS has the authority of auditing the Central and State government accounts and public sector organizations, and also of maintaining the State government accounts. They also take care of the entitlement function such as Pension and Provident Fund and for state government employees. The IA&AD also has three overseas offices in London, Washington DC and Kuala Lumpur since the CAG of India also conducts auditing for international organizations like the United Nations, World Intellectual Property Organization, etc.