National Academy of Audit & Accounts

The National Academy of Audit and Accounts (NAAA), located in Shimla, Himachal Pradesh, is the institution where officer trainees (OTs) of the Indian Audit and Accounts Service (IA&AS) undergo professional training after completing the Foundational Course at LBSNAA. The training spans 89 weeks across three phases of 51, 32, and 6 weeks. The first phase imparts theoretical knowledge on accounting, auditing, and personnel administration, including attachments to bodies such as the Reserve Bank of India, Tata Institute of Social Sciences, Securities and Exchange Board of India, National Institute of Public Finance and Policy, Bureau of Parliamentary Studies, Parliament of India, and IIM Ahmedabad. The second phase involves on-the-job training at offices of Accountant Generals and Accounts & Entitlement. In the third phase, trainees consolidate their learning and gain international exposure through attachments with the London School of Economics and the UK's National Audit Office. Upon completing this training, officer trainees are assigned as Assistant Accountant Generals or Assistant Directors in the Junior Grade.