Auditor vs Assistant Accountant
UPSSSC Level-5 (₹29,200) vs Level-6 (₹35,400) Salary, Duties & Choice Guide
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Every government department runs on financial rules: salaries, pensions, scheme disbursements, works bills, and audit clearances. Through UPSSSC, Commerce graduates can enter as Assistant Accountants or Auditors.
| Feature | Assistant Accountant | Auditor |
|---|---|---|
| 7th CPC Pay Level | Level-5 | Level-6 |
| Starting Basic Pay | ₹29,200 | ₹35,400 |
| Approx. In-Hand Salary | ₹42,000 – ₹50,000 | ₹50,000 – ₹58,000 |
| Core Function | Bookkeeping, Bill Processing | Financial Inspection & Audit Paras |
| Travel Requirement | Low (Office Bound) | Moderate to High (Audit Parties) |
Both posts receive Dearness Allowance (DA), HRA based on city tier, TA, NPS benefits, and full state government medical coverage.
Assistant Accountant: Prepares vouchers, processes contingent bills, tracks treasury allocations, and handles monthly salary closing.
Auditor: Inspects financial records of offices, verifies sanctions against stock registers, and drafts audit paras for compliance.
Assistant Accountant → Accountant → Accounts Officer.
Auditor → Senior Auditor → Audit Officer / Local Fund Audit Leadership.
Uttar Pradesh Subordinate Services Selection Commission (UPSSSC)
Computer Cell Building, PickUp Bhawan, Vibhuti Khand,
Gomti Nagar, Lucknow – 226010, Uttar Pradesh
Official Website: https://upsssc.gov.in
👉 Direct Link: UPSSSC Auditor & Assistant Accountant Online Form 2026
A) ₹25,500
B) ₹29,200
C) ₹35,400
D) ₹47,600
Correct Answer: C
Explanation: Auditors start at Pay Level-6 basic pay of ₹35,400.
A) ₹19,900
B) ₹25,500
C) ₹29,200
D) ₹35,400
Correct Answer: C
Explanation: Assistant Accountants start at Pay Level-5 basic pay of ₹29,200.
A) Prayagraj
B) PickUp Bhawan, Vibhuti Khand, Gomti Nagar, Lucknow – 226010
C) Kanpur
D) Agra
Correct Answer: B
Explanation: UPSSSC headquarters is located in Gomti Nagar, Lucknow – 226010.
A) B.Sc. Agriculture
B) Bachelor of Commerce (B.Com)
C) B.A. History
D) B.Arch
Correct Answer: B
Explanation: B.Com or equivalent accounting qualifications are standard requirements.
A) Assistant Accountant
B) Auditor
C) LDC Clerk
D) Steno
Correct Answer: B
Explanation: Auditors frequently travel in audit parties to inspect departmental records.
Assistant Accountants are recruited under 7th CPC Pay Level-5 (Pay Scale ₹29,200 – ₹92,300, starting basic ₹29,200, in-hand ~₹42,000 – ₹50,000+). Auditors are recruited under Pay Level-6 (Pay Scale ₹35,400 – ₹1,12,400, starting basic ₹35,400, in-hand ~₹50,000 – ₹58,000+).
Uttar Pradesh Subordinate Services Selection Commission (UPSSSC), Computer Cell Building, PickUp Bhawan, Vibhuti Khand, Gomti Nagar, Lucknow – 226010, Uttar Pradesh. Official Website: https://upsssc.gov.in.
An Assistant Accountant maintains and processes routine financial records, ledgers, and bill payments in office. An Auditor inspects, scrutinizes, and raises objections on accounts maintained across various government offices.
A Bachelor's degree in Commerce (B.Com) or prescribed equivalent post-graduate accounting diploma / O-Level computer certification is generally mandatory as per specific year notification rules.
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