CAG Circular Explained: Creation of Centralized Cadres for CEA & CRA (Circular No.43 / 21 Nov 2025)
Short summary: On 21 November 2025, the Office of the Comptroller & Auditor General of India issued Circular No. 43 / 2025 announcing the creation of two centralized cadres — Central Expenditure Audit (CEA) and Central Revenue Audit (CRA) — for Senior Audit Officers (SAOs) and Assistant Audit Officers (AAOs). The cadres will be operational w.e.f. 01.01.2026. This article explains what the change means, who is covered, the opt-in process and timeline, likely impacts on career, transfers and training, and practical steps for affected officers.
Why this change was made (the problem statement)
The circular says the current cadre control is fragmented — with 16 Cadre Controlling Authorities (CCAs) for CRA and 19 CCAs for CEA — causing:
- inconsistent staffing across offices,
- limited mobility of officers,
- shortages at Headquarters, CTIs and Regional Capacity Building & Knowledge Institutes/Centres (RCB&KIs/Cs),
- heavy reliance on deputation.
To tackle these systemic issues, the C&AG has approved two centralized, HQ-managed cadres for better alignment of manpower with functional needs.
What offices and posts are covered
The circular lists the offices included under the scheme. Key categories:
- Nine DGA/PDA (Central) offices and their 11 branch offices that carry out both CRA & CEA work.
- Exclusive CRA office: DGA (CR), New Delhi.
- Exclusive CEA offices: DGA (CE), New Delhi and several specialised DGAs (Industry & Corporate Affairs, E&SD, F&C, Energy, Infrastructure etc.).
- Training & capacity-building units: CTIs and RCB&KIs/Cs.
- Headquarters’ Cadre.
(Full office-wise lists are in Annexure A of the circular.)
How sanctioned strength (SS) is reallocated
The circular gives formulae and tentative strengths (subject to finalization):
CRA cadre formation
- Will include 2/3rd of SS from the DGA/PDA (Central) offices (and branches), plus SS of DGA (CR), New Delhi and SS from the CRA wing at Headquarters.
- Tentative strength: 478 SAOs and 934 AAOs (may change with audit jurisdiction adjustments).
CEA cadre formation
- Will include 1/3rd of SS from the DGA/PDA (Central) offices, SS from DGA (CE) and related offices, ~75% of Headquarters SS, CTIs and RCB&KIs/Cs among others.
- Tentative strength: 1,030 SAOs and 1,814 AAOs (subject to revision).
Some existing State Civil Audit Offices that act as CCAs will have their SS reduced proportionately. Certain exclusive central audit CCAs (e.g., DGA CE, New Delhi; DGA Central Kolkata; NAAA Shimla) will have their SS reduced to zero (i.e., their entire SS shifts to CRA/CEA), and will become dying cadres for non-optees (no new appointments post-2025 panel year).
Cadre Controlling Authority & functional roles
- Both new cadres will be centrally managed from Headquarters.
- A new vertical under DAI (HR) will act as the Cadre Controlling Authority (CCA) for the centralized CEA and CRA cadres.
- Functional duties of existing offices remain unchanged — the circular states that roles/responsibilities continue as before even if cadre control changes.
Option system: who chooses and what choices exist
A one-time option will be sought from all existing SAOs and AAOs of contributing CCAs. Options depend on the office and will typically include:
- Stay in Existing State Cadre
- Opt into CEA
- Opt into CRA
- In some cases (dying cadres), choices may be restricted (e.g., only CEA or existing dying cadre)
Officers attached to DGA/PDA (Central) offices and branches (except DGA Central Kolkata) can choose: Existing State Cadre, CEA, or CRA.
Timeline & how to exercise the option
- Option portal live: 21.11.2025 at 5:00 PM (IST)
- Deadline to submit option: 05.12.2025 at 11:59 PM (IST)
- Where to submit: SAI-Capacity Building Portal → Employee Participation → Cadre Option Form
(Group Officers/Admin will verify and forward via the portal). - Option form comprises Parts A (basic details), B (undertaking/service conditions) and C (office verification).
Service conditions & career implications (high points)
- All-India transfer liability for officers who opt for CEA or CRA, within offices under each cadre’s jurisdiction; transfers governed by a forthcoming Transfer & Posting Policy.
- Inter-se seniority rules specified:
- Promoted AAOs/SOs: seniority fixed from date of promotion/assumption of charge.
- Directly recruited AAOs/SOs: seniority per HQ circular dated 29.01.2025 (date of joining & ranking).
- SAO seniority: based on combined length of service in AO and SAO cadre.
- Pending promotions (panel year 2025): Special handling — if promotion orders are issued after options are exercised, assumption of charge in the centralized cadre will be treated as deemed joining; option treated as that of an SAO.
- Previous service counts as regular service in the new cadre (except AAO ad-hoc / R/T).
- Training & exams: New SAS streams for CEA and CRA will be introduced; future entrants must be recruited via these streams. Existing officers who opt in must pass cadre-specific papers within 2 years of joining the new cadre.
- Dying cadre: No further appointments/promotions will be made after 01.01.2026; posts will lapse on attrition.
Practical advice & quick checklist for affected officers
- Log into SAI Portal between 21 Nov and 5 Dec 2025 and complete Parts A & B. Ask your Admin (Group Officer) to verify Part C.
- Read the service conditions carefully in Part B (inter-se seniority, transfer liability, training requirements).
- If under consideration for panel year 2025 promotion, note the special treatment for delayed promotion orders.
- If you prefer geographic stability or state cadre continuity, consider the effect of reduced SS for State cadres (fewer future vacancies).
- If you opt into CEA/CRA, plan for possible All-India postings and for passing cadre-specific SAS papers within two years.
- Keep copies/screenshots of the submitted option form confirmation.
Pros and cons (quick view)
Pros
- Better central staffing and mobility.
- Stronger HQ control to meet training and functional needs.
- More predictable career pathways within specialized streams (CEA/CRA).
Cons
- All-India transfer liability — more frequent relocations.
- State cadres will have reduced vacancies; promotion prospects in state cadres may slow.
- Transitional complexities (seniority sorting, redistribution of SS).
Conclusion
This is a major structural reform aimed at improving staffing, training, and functional alignment across Central audit functions. Officers should act within the short option window (21 Nov–5 Dec 2025), study the service conditions, check the SAS changes, and plan for the career and mobility implications of whichever choice they make.