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The office was initially formed in October 1980 as the Office of the Accountant General (Commercial) Tamil Nadu. Consequent upon restructuring of the Department in March 1984, the office was renamed as the Office of the Accountant General (Audit) II, Tamil Nadu and the work of the audit of the Central and State Revenues was also entrusted to this office.
The office was renamed as the Office of the Accountant General (Commercial and Receipt Audit) from 12th October 2004 with the same audit functions. As per the scheme of restructuring of audit arrangements of State Government in the Indian Audit and Accounts Department, the office was renamed as the Office of the Principal Accountant General (Economic and Revenue Sector Audit), Tamil Nadu with effect from 2nd April 2012 and the office undertook the audit of Economic and Revenue sector Departments of Gvernment of Tamil Nadu.
The office was renamed as the Office of the Accountant General (Audit-II) Tamil Nadu & Puducherry with effect from 15 May 2020 to undertake cluster based audit functions.
The office is located at "Lekhapariksha Bhavan", No.361, Anna Salai, Teynampet, Chennai - 600 018. The Branch Office Puducherry is located at DAT Buildings, Kumaragurupallam, Puducherry – 605 001. The office accommodation for the Branch Office TNEB and Resident Audit GCC and TWAD were provided by the respective department.