Section 9(2)(b) in The Bihar Finance Service Rules, 1953
(b)Unless he be a Chartered or Incorporated or Registered Accountant, must hold a Degree in Arts, Science, Commerce or Agriculture of any of the Universities recognised by the Governor or have passed the Diploma, examination in the first or second division from the Aitchison College, Lahore; the Mayo College, Ajmer; the Daly College, Indore; the Rajkumar College, Rajkot; the Rajkumar College, Rajpur; or have passed, up to December, 1947 or having been admitted to the institution up to that date, passes any of the following examinations :-