The Audit office is entrusted with the work of Audit of Expenditure and Revenue Receipts of the State Government, some Central Government Departments located in Sikkim, Statutory Corporations, Companies, Departmentally Managed Commercial offices/units and Panchayats located in the State, preparation of Audit Report of the Comptroller & Auditor General of India for the State of Sikkim and to assist the Public Accounts Committee of the State Legislature in their examination of the Accounts and Audit Report.
The office of the Accountant General (Audit), Sikkim is accommodated in the Lekha Pariksha Bhawan situated at Deorali.


Sikkim is the 22nd State of the Indian Union. Sikkim was merged with the Indian Union on 26th April 1975. Initially Sikkim Cell was created under the charge of Joint Director, in the Office of the Director of Audit, Central, Calcutta, to discharge the accounting and auditorial functions for the State of Sikkim. A full fledged office as an independent unit started functioning in Gangtok with effect from 10th December 1981 with Shri R.P. Pal as its first Accountant General. Consequent on restructuring of cadres in the Indian Audit and Accounts Department on 1st March 1984 this Office has been bifurcated into two offices, viz. Accounts & Entitlement Office (A&E) and Audit Office. While the Accountant General is the Head of the Department of the office and Sr.Dy.Accountant General/Dy. Accountant General is the Head of the office of the Sr. Dy. Accountant General (A&E). Office of the Accountant General (Audit) and office of the Sr. Dy. Accountant General (A&E), Sikkim, Gangtok, came into existence with effect from March 1984 consequent upon the restructuring of the Indian Audit & Accounts Department. Office was housed in a rented building in the heart of the capital city Gangtok till March 2006. At present the office has shifted to its own building Lekha Pariksha Bhawan, Deorali, Tadong, Gangtok with effect from April 2006.