Accountant General, Tripura functions under the Comptroller & Auditor General of India (C&AG), who is the Head of the Indian Audit & Accounts Department. The Comptroller & Auditor General of India is a constitutional authority appointed by the warrant of the President of India. By virtue of the provisions of the Government of India (Audit & Accounts) Order, 1936 as adopted by the Government of India (Provisional Constitution) Order, 1947 and Article 149 of the Constitution of India, the C&AG has the power to frame rules and give directions in all matters pertaining to the audit of accounts for which he was responsible. The functions of the Comptroller & Auditor General of India are derived mainly from the provisions of Article-149 to 151 of the Constitution of India.

The C&AG's (Duties, Powers and Conditions of Service) Act, 1971 under the Articles 148(3) and 149 of the Constitution was passed by Parliament in 1971.

The C&AG's (DPC) Act, 1971 deal with the responsibilities of the C&AG in relation to compilation of accounts of the Union, the States and Union territories with Legislatures.

Under the provisions, the C&AG compiles the accounts of the States, keeps such accounts in relation to compiling of the accounts of the States as may be necessary and prepares The Appropriation Accounts and the Finance Accounts every year.

The Appropriation & the Finance Accounts are signed by the C&AG of India and presented to the Governor of the State for laying on the table of the State Legislature.