Sikkim is the 22nd State of the Indian Union. Sikkim was merged with the Indian Union on 26th April 1975. Initially Sikkim Cell was created under the charge of Joint Director, in the Office of the Director of Audit, Central, Calcutta, to discharge the accounting and auditorial functions for the State of Sikkim. A full fledged office as an independent unit started functioning in Gangtok with effect from 10th December 1981 with Shri R.P. Pal as its first Accountant General. Consequent on restructuring of cadres in the Indian Audit and Accounts Department on 1st March 1984 this Office has been bifurcated into two offices, viz. Accounts & Entitlement Office (A&E) and Audit Office.

The Accountant General of Sikkim is the Head of the Department and the Sr.Dy.Accountant General/Dy. Accountant General is the Head of the officein respect of office of the Sr. Dy. Accountant General (A&E).

Office of the Sr. Dy. Accountant General (A&E), Sikkim, Gangtok, came into existence with effect from March 1984 consequent upon the restructuring of the Indian Audit & Accounts Department. Initially the Office was housed in a rented building in the heart of the capital city Gangtok till March 2006. However, now the office has shifted to its own building LekhaParikshaBhawan, Deorali, Tadong, Gangtok with effect from April 2006.