Constitution 1973 § Article 170 — Power of Auditor-General to give directions as to accounts

Statutory text (English)

5[
(1)] The accounts of
the Federation and of the Provinces shall be kept in such form and in accordance with such principles
and methods as the Auditor-General may, with the approval of the President, prescribe.
5[
(2) The audit of the accounts of the Federal and of the Provincial Go vernments and the
accounts of any authority or body established by, or under the control of, the Federal or a Provincial
Government shall be conducted by the Auditor-General, who shall determine the extent and nature of
such audit.]

Source and verification

Source citation: Constitution of the Islamic Republic of Pakistan, 1973, Art. 170: Pakistan Code portal consolidated official PDF 'THE CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN' (incl. 26th Amdt Act 2024 & 27th Amdt Act 2025), p. 78, ingested 2026-09-15. Automated transcription from official source (pypdf extraction, audited artifact repair); human admin re-check required before production.

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Historical text notes

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• Date not confirmed: Consolidated current text as published in the official Pakistan Code PDF (p. 78) — reflects all amendments recorded in the official footnotes up to ingest date 2026-09-15. Automated transcription; per-amendment version…

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