How does the Constitution define the form of accounts for the Union and States?
The Constitution defines the form of accounts for the Union and States as being kept in such form as the President may, on the advice of the Comptroller and Auditor-General of India, prescribe. This provision is found in Article 150(2), which has been amended by the Constitution (Forty-fourth Amendment) Act, 1978, to replace "after consultation with" with "on the advice of".