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Correct Option is 2 and 3

Article 148 provides for an independent office of the Comptroller and Auditor General of India (CAG). He is head of the Indian Audit and Accounts Department. He is the guardian of the public purse and controls the entire financial system of the country at both the levels, the Centre and the state. His duty is to uphold the Constitution of India and the laws of Parliament in the field of financial administration. 1. He is provided with the security of tenure. He can be removed by the president only in accordance with the procedure mentioned in the Constitution. Thus, he does not hold his office until the pleasure of the president. 2. He is not eligible for further office, either under the Government of India or of any state, after he ceases to hold his office. 3. His salary and other service conditions are determined by the Parliament. (His salary is equal to that of a judge of the Supreme Court). 4.No minister can represent the CAG in Parliament (both Houses). 5.CAG submits three audit reports to the President (appropriation accounts, an audit report on financial accounts, and the audit reports on public undertakings). Hence statement 2 and 3 are correct and statement1 and 4 is incorrect.

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