Which among the following statements with respect to the Comptroller and Auditor General of India is/are correct?

1. The procedure and grounds for his removal from the office are the same as of a Judge of Supreme Court.
2. He prescribes the form in which accounts of the Union and the States are to be kept.

Select the correct answer using the code given below:

The correct answer is Option A (I only).

• Statement I is correct: Under Article 148(1) of the Constitution, the Comptroller and Auditor General (CAG) of India can only be removed from office in the same manner and on the same grounds as a Judge of the Supreme Court (i.e., on grounds of proved misbehaviour or incapacity, requiring a special majority in Parliament).
• Statement II is incorrect: Under Article 150 of the Constitution, the accounts of the Union and of the States are kept in such form as the President may prescribe, on the advice of the CAG. Therefore, it is the President, not the CAG, who officially prescribes the form.