Section 28(2)(a) in The U.P. Subordinate (Co-operative and Panchayat) Audit Service Rules, 1980
(a)the first efficiency bar unless-(i)he has worked with devotion, completed audit of institutions entrusted to him in scheduled time and was prompt in submission of draft reports;(ii)he has adequate knowledge of Acts, Rules, Regulations and departmental circulars pertaining to Co-operative and Panchayat institutions;(iii)his integrity is certified;