Section 28(3)(a) in The U.P. Subordinate (Co-operative and Panchayat) Audit Service Rules, 1980
(a)the first efficiency bar unless-(i)he has worked steadily and has acquired capacity to audit accounts of small institutions independently and those of big institutions with some guidance;(ii)he has been prompt in timely completing audit of institutions entrusted to him and in submission of audit reports;(iii)he is fairly conversant with audit procedure, Acts, rules, Regulations and departmental circulars relating to institutions accounts whereof are audited by him;(iv)his integrity is certified.