Restructuring of SAS Examination (Computer Based Test) – CGDA

Restructuring of SAS Examination (Computer Based Test) – CGDA


No.AN/SAS/16200/ Restructuring/2019

Dated : 22.03.2019

All PCsDA, including Principal IFAs,
All Controllers of Defence Accounts , including IFAs,
The Principal Controller of Accounts (Fys) Kolkata,
All Controllers of Finance and Accounts (Fys),
Including Chief Internal Auditors.

Subject : Restructuring of SAS Examination (Computer Based Test).

MoD (Fin) has approved the conduct of the Subordinate Accounts Service (SAS Examinations on Computer Based Test (CBT) vide their File No. 26(1)/C/2017 dated 20th February 2019. Accordingly, the Rule henceforth will be titled as SAS Rule 2019.

2. Consequent upon approval of the revised SAS Rules, seriatum of existing rules from Rule No. 1 to Rule 31 relating to the examination for admission to Subordinate Accounts Service of DAD incorporated at “Annexure C” to Para 102 of Office Manual Part-I have undergone major changes. Accordingly , the SAS Rules after modifications, amendment , deletion and addition of new rules approved by MOD(Fin) have been enumerated in the enclosed Annexure “A”.

3. The salient features of the Computer Based Test(CBT) of SAS Examination are as follows:

(a) The requirement of qualifying the Preliminary Test before appearing in SAS Examination is dispensed with.

(b) All the papers of the examination will be having Multiple Choice Objective Type Question Answers except for Paper III (Language skills and Office Communications) .The Paper III will be conducted on computer for Multiple Choice Questions Answers and for section having descriptive type questions, Answer -Sheets will be provided.

(c) Duration of the paper(s) having MCQs will be of two-hour whereas paper (Paper III-Language Skills and Office Communications) having both MCQs and descriptive type question answers is of three-hour duration.

(d) There will be no restriction regarding the number of attempts for SAS Part I and Part II Examination.

(e) The exemption marks in each paper have been reduced to 50% and the validity will be for a period of three examinations only.

(f) There will be a negative marking of of the marks in the objective type of question papers.

(g) The pass marks in each paper is 45%. Candidates will be declared to have qualified SAS Part I and SAS Part II examination if he/she scores pass marks in all paper. No criteria of aggregate marks in each part are fixed separately .

(h) A paper regarding quantitative analysis and logical reasoning has been introduced in SAS Part I.

(i) The Subordinate Accounts Service Examinations will consist of two parts as under: –


Paper – I Management in Government including Constitutional and Financial Management Framework Maximum Marks 100
Pass marks: 45
Paper – II Principles and Rules of Defence Accounts and Audit Maximum Marks-100
Pass marks : 45
Paper – III Language Skills and Office Communications Maximum Marks-100
Pass marks : 45
Paper – IV Information Technology (Theory and Practical) Maximum Marks-100
Pass marks : 45
Paper – V Quantitative Analysis and Logical Reasoning Maximum Marks-100
Pass marks : 45


Paper- VI Service Regulations (With Books) Maximum Marks-100
Pass marks : 45
Paper- VII Works , Stores and Internal Audit Theory (WithBooks) Maximum Marks-100
Pass marks : 45
Paper- VIII IFA System & Elements of Law Maximum Marks-100
Pass marks : 45
Paper- IX Accountancy with Elementary Costing. Maximum Marks-100
Pass marks : 45

4. The Examination schedule in the revised syllabus and subsidiary instruction for the candidates and conducting officers of the centres will be issued in due course.

5. Further, MoD (Fin) have also granted special chances to the following categories of candidates to appear in the existing pattern (i.e. existing syllabus) in SAS Part Iand Part II Examination: –

(i) One special chance to all candidates who have qualified the Preliminary Test and could not qualify the SAS Part I Examination including SAS Apprentice in the existing syllabus irrespective of number of chances availed.

(ii) One special chance shall be given to all categories of candidates to clear SAS Part-II Examination as per the existing scheme who have already passed SAS Part-I Examination in the existing scheme irrespective of the number of chances availed.

(iii) In addition, after implementation/notification of Computer Based Test under new syllabus, if it is considered necessary at any stage, to provide any special chance to the pre-revised syllabus candidates further SAS Part-II Examination(s) may be conducted with the approval of CGDA.

Note: In case a candidate fails to qualify in the existing syllabus. He/She will have to appear afresh in CBT. The exemption, if any, secured by the candidates in the old syllabus will not be carried forward to the new pattern of examination and a candidate is required to appear afresh.

6. Hindi Version of this circular will follow shortly.

7. This circular may be given wide publicity by all the PCsDA/CsDA. As the new pattern of examination is Computer Based Test, it is enjoined upon all concerned that computer training may be imparted to the prospective candidates. Instruction regarding demo test will be issued in due course.

(Avinash Dikshit)

Signed Copy


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