Precise recollection of history of this service shows the Union Government of India feeling the necessity and urge of formation of States Audit and Accounts Services in the line Indian Audit and Accounts Service, had issued directives in this regard to all the states. Most of the states complied with the central directives barring some states including West Bengal, as usual.
After some dilly-dally, our state authorities woke up from their slumber in the late sixties for implementation of the said central directives. After a short while, Notification No.935 dt.3rd March, 1971 was promulgated laying the foundation of West Bengal Audit and Accounts Service, though procrastination and negligence became its childhood companion ever.
In earlier days of its formation, many officers from-A. G., W. B. continued to ( officiate in the posts meant for the officers of this service. Direct recruitment started in 1973 with the creation of three tier cadres namely Higher Audit and Accounts, State Audit and Accounts and Junior Audit and Accounts Services. The officials who were entrusted to 'groom' this service from its birth showed total indifference and callousness in their attitude to rear up the service properly. After a time of three to four years, the recruitments showed some improvement and the total cadre strength reached 150 comprising of old and new officers. At this juncture, the existing officers started to have a feeling to do something collectively which ultimately led to formation of broader platform, i. e.; an association. Two associations were simultaneously formed; one by the old members and another by the newer ones namely, Officers Association of West Bengal Audit and Accounts Service (Direct Recruit). In 1981, when the service was still at its infancy, the higher tier comprising of nominated officers only baring one, the middle tier had the maximum number of officers and the number of officers in the junior tier was comparatively less.
At this point of time, there was rumour all around that the three-tiers of the Audit
and Accounts Service were going to be integrated into a single cadre within a
short while like W. B. C. S. Shree M. G. Kutty, then Finance Secretary, did write
for unification of the services to the Second Pay Commission, but the Pay
Commission ultimately did not show any interest for unification due to some
pernicious and heinous activities behind the screen engineered by reactionary
forces present in the Officers Association of West Bengal Audit and Accounts