In pursuance of the Karachi agreement, Office of the Accountant General AJ&K was established in 1949.
The office remained under the control of the Secretary Finance AJ&K up to 1979.
In 1974 the AJ&K Council was established and the control of AG AJ&K was transferred to the AJK Council w.e.f. 1st July 1979.
Since then AG AJ&K serves both the entities:
AJK Govt.
AJK Council.
A lent officer from PA&AS is posted by transfer as Accountant General of AJ&K with dual charge of AJ&K Council.
Accounting and Auditing functions have been separated w.e.f. July 2005, after the promulgation of Act 2005.
U/S 4 of the Act “the Controller General of Accounts of Pakistan acts as the Controller General of Accounts of Azad Jammu and Kashmir also”.