Audit Service Commission was established under Article 153A (1) of the Chapter XVII of the Constitution. According to the Article 153A (1) of the Constitution, Commission consisted of the Auditor General who shall be the Chairman of the Commission, and the following members appointed by the President on the recommendation of the Constitutional Council.

• Two retired officers of the Auditor General’s Department who have held office as a Deputy Auditor General or above
• A retired Judge of the Supreme Court, Court of Appeal or the High Court of Sri-Lanka
• A retired Class I officer of the Sri Lanka Administrative Service

Powers, functions and Duties of the Audit Service Commission

The powers of appointments, promotions, transfers, disciplinary control and dismissal of the members belonging to the Sri Lanka State Audit service shall be vested in the Commission under the provisions in Article 153 C (1) of the Constitution.

In accordance with the provision in Article 153A (2), Commission shall make rules pertaining to schemes of recruitment, the appointment, promotion, transfer, disciplinary controll and dismissal of the members belonging to the Sri Lanka State Audit Service, subject to any policy determined by the Cabinet of Ministers pertaining to the same.

Further, preparation of annual estimate of the National Audit Office, exercise, perform and discharge of such other powers, duties and functions as may be provided for by law are empowered to the Commission.