Section 28(3)(b) in The U.P. Subordinate (Co-operative and Panchayat) Audit Service Rules, 1980
(b)the second efficiency bar unless-(i)he has worked with sincerity and devotion and his work was consistently satisfactory;(ii)he can conduct audit of big institution independently and is capable of unravelling complicated cases of frauds and embezzlement;(iii)he is fully conversant with audit procedure. Acts, Rules, Regulations and departmental circulars relating to institution accounts whereof are audited by him;(iv)his integrity is certified.