Consider the following statements regarding with Comptroller and Auditor General of India : He is appointed by the President of India. His salary and other service conditions are determined by Parliament. He can be removed by Prime Minister any time. He acts as a guide, friend and philosopher of the Public Accounts Committee of the Parliament. Which of the statement/s given above is/are correct ?

Statement (a) is correct: Article 148 of the Constitution states that the Comptroller and Auditor-General of India shall be appointed by the President. Statement (b) is correct: Article 148 also states that the salary and other conditions of service of the Comptroller and Auditor-General shall be such as may be determined by Parliament by law. Statement (c) is incorrect: The CAG enjoys security of tenure and can only be removed by the President on the basis of an address from both Houses of Parliament, passed by a special majority, on the grounds of proved misbehaviour or incapacity. This removal process is the same as that of a Supreme Court Judge, and the Prime Minister cannot remove the CAG. Statement (d) is correct: The CAG audits the accounts of the Union and State governments and submits audit reports to the President and Governors, respectively, which are then laid before the Parliament and State Legislatures. The Public Accounts Committee (PAC) of Parliament examines the CAG's audit reports. The CAG attends the meetings of the PAC and assists it in examining the accounts and reports, thus acting as a guide, friend, and philosopher to the committee.