Brief about HPSAS (now Himachal Pradesh Finance & Accounts Service)

This cadre came into existence on 01.06.1971 vide FD's Notification No. 17-34/70-Fin (T&A), dated the 1st June, 1971 under the administrative control of Finance Department (Treasuries, Accounts and Lotteries) with a view that accounts and financial work involved in the Government enterprises should have Accounts personnel, possessing accounts qualifications and who had passed S.A.S. Part I and I examination from Northern Zone Accountancy Training Institute (NZATI) Jammu (Tawi) together with S.A.S. qualified allotted from the common composite State of Punjab on or after 1st November, 1966.

Before 1987, the Himachal Pradesh Government used to send the selected candidates for training in Part-I & II to Northern Zone Accountancy Training Institute, Jammu (Tawi).

In the year 1987, the training of HPFAS was started at HIPA and till now, 16 batches have been passed out from HIPA.

Appointments to the cadre in the entry grade i.e. at the level of Section Officer (Finance & Accounts) is being made by way of competitive examination.

For initial selection of candidates, HPPSC conducts preliminary and main examination and thereafter selected candidates are imparted training at HIPA in two parts, 5 months in each part.

Under each part, the trainees have to qualify the following papers:





Office Procedure and Communication

Finance Rules & Accounting Procedures


Principle on Commercial Accounting

Service and Conduct Rules


Civil Services Rules and Regulations (Theory & Practical)

Cost Accounting and Auditing


Structure of Government Accounts & Budget

Advanced Commercial Accounts and Taxation


Computer Applications
(Theory & Practical)


After completion of HPFAS Part-I and Part-II training and passing the both parts, they are posted as Section officer in different departments/Boards/Corporations in the State.