Section 28(2)(b) in The U.P. Subordinate (Co-operative and Panchayat) Audit Service Rules, 1980
(b)the second efficiency bar unless-(i)he continued to work efficiently and is fully competent to conduct and supervise audit of different types of Cooperative and Panchayat institutions;(ii)he has acquired a thorough knowledge of Act, Rules, Regulations, and departmental circulars pertaining to Cooperative and Panchayats Institutions;(iii)he has capacity to guide auditors and is considered fit for promotion;(iv)his integrity is certified.