The office of Principal Accountant General (Audit) is entrusted with the audit of expenditure and receipts of all the departments, government undertakings, companies, corporations and autonomous entities of Government of Sikkim.  For audit of the Local Bodies comprising of Urban Local Bodies and Panchayati Raj Institutions of State Government, the audit has been entrusted with Technical Guidance and Support (TGS). Apart from audit of entries of the State Government, the office also conducts audit of some offices and autonomous bodies of Central Government located in Sikkim State. 

The office of the Principal Accountant General (Audit), Sikkim is located in the Lekha Pariksha Bhawan situated at Deorali, Gangtok, Sikkim.

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