Section 10(2) in The Comptroller And Auditor-General's (Duties, Powers And Conditions Of Service), Act, 1971
(2)Where, under any arrangement, a person other than the Comptroller and Auditor-General has, before the commencement of this Act, been responsible-(i)for compiling the accounts of any particular service or department of the Union or of a State, or(ii)for keeping the accounts of any particular class or character.such arrangement shall, notwithstanding anything contained in sub-section (1), continue to be in force unless, after consultation with the Comptroller and Auditor-General, it is revoked in the case referred to in clause (i), by an order of the President or the Governor of the State, as the case may be, and in the case referred to in clause (ii), by an order of the President.
