Uttar Pradesh Subordinate Services Selection Commission (UPSSSC), Lucknow
Last Date: August 3, 2026

UPSSSC has released Advertisement No. 14-Pariksha/2026 covering 1829 posts of Lekha Parikshak (Auditor) and Sahayak Lekhakaar (Assistant Accountant) across 22 UP government departments and institutions. This is a Main Examination notification and only those who participated in PET-2025 and hold a UPSSSC-issued PET-2025 Score Card can apply. Applications open on July 14, 2026 and the final submission deadline along with fee payment is August 3, 2026. Limited amendments in the submitted form can be made up to August 10, 2026.

UPSSSC Auditor and Assistant Accountant Recruitment: Quick Overview

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UPSSSC Auditor and Assistant Accountant Recruitment: Quick Intro

UPSSSC operates through a two-stage structure for Group C recruitment: PET as the qualifying gateway, followed by post-specific Main Examinations. This notification is for the Main Exam under PET-2025 for accounting and audit cadre posts across state departments, public sector bodies, and state universities. Candidates who did not register for or appear in PET-2025 are ineligible to apply for this Main Exam under any condition. 

In this recruitment 1829 posts are spread across 22 different employing organisations. Two organisations dominate the numbers: the Internal Audit and Audit Inspection Directorate, UP with 609 Sahayak Lekhakaar posts, and the Municipal Corporation Directorate with 600 Sahayak Lekhakaar posts. Together these two account for over two-thirds of the total vacancies. 

Accounting cadre posts at Level-5 pay in UP government service draw serious competition. There are large number (millions) of B.com graduates in Uttar Pradesh, and with PET-2025 exams shortlisting norms of 15x, meaning roughly 30 to 40 thousand candidates will appear for the main written examination for 1829 seats. There is no interview at any stage.

Vacancy Details

Total vacancies are 1829 distributed among 22 department's. The table below covers the eight largest departments, which together account for 1790 of the 1829 total posts. The remaining 39 posts are distributed across 14 state universities and engineering colleges as small batches of 1 to 4 each.

The category distribution is not same across departments. In the Internal Audit Directorate batch of 609, the unreserved (UR) category holds 536 seats, leaving relatively few for reserved categories. The Municipal Corporation's 600-post batch is more evenly spread: 240 UR, 126 SC, 12 ST, 162 OBC, and 60 EWS. Candidates from SC and OBC categories should weigh this while setting department preferences in the application.

Women's horizontal reservation at 20% is applicable but is subject to the final outcome of Special Appeal (D) No. 475/2019 pending before the UP High Court. Women candidates should monitor any court order that may affect this reservation before the final select list is out.

Application Fee

The application fee structure is simple: the base application fee across all categories is 0 (nil), but an online processing charge of Rs. 25 for all candidates, So the total payment is Rs. 25, regardless of whether you belong to the unreserved, SC, ST, OBC, or EWS category. Freedom fighters' dependants, ex-servicemen, women, PwD, and outstanding athletes pay as per their base category, which means Rs. 25 in all cases.

Payment can be made through credit card, debit card, internet banking, UPI, or SBI e-challan. No other mode is accepted. The fee must be reconciled with the bank before the application form becomes final. One important note: the Rs. 25 covers only the Stage I (PET-based) application. If you are shortlisted for the Main Examination, a separate exam fee will be charged before the Main Exam admit card is released.
Meanwhile, shortlished candidates (as per PET 2025 score) for main exam will have to pay the fee for main exam separately and will subsequently be informed by the recruiting authority before the issuance of Admit card. 

Age Limit

The minimum age is 21 years and the maximum is 40 years as on July 1 in which vacancies were advertised. Age relaxations follow UP state government rules for each reserved category. SC, ST, OBC, and similarly notified categories get the upper age limit extended by the prescribed number of years above 40. Employees in UP state-subordinate services get an additional 5 years on the upper limit, making their effective ceiling 45 years.

For EWS category applications: the age criteria and certificate requirements follow UP government orders. The EWS income and asset certificate must be issued between April 1, 2026 and August 3, 2026, based on the income of financial year 2025-26, and must be valid for financial year 2026-27.

Candidates under the Chief Minister Fellowship Scheme (Mukhyamantri Adhyetavrutti) are entitled to age and eligibility relaxations as notified in the UP government order of January 30, 2026.

Educational Qualification

For most Sahayak Lekhakaar (Assistant Accountant) posts, two conditions must both be present. First, a B.Com or B.Com (Honours) degree from a university established by law in India, or a Post-Graduate Diploma in Accountancy from a government-recognized university or institution. Second, an 'O' Level Diploma in Computer Operation from a government-recognized institution.

For the Lekha Parikshak (Auditor) posts under the Directorate of Local Fund Audit, the requirement is the same: a B.Com or Post-Graduate Diploma in Accountancy plus the 'O' Level Computer Diploma. (The notification specifies the 'O' Level standard for computer qualification, not CCC or lower certifications)

Preferential qualification applies in tiebreaker situations only: candidates who have served in the Territorial Army for a minimum of two years, or hold an NCC 'B' Certificate, get preference over equally-scored candidates.

Selection Process

The selection has two stages. Stage I was PET-2025, which has already been conducted. Based on PET-2025 normalized scores, candidates will be shortlisted for the Main Examination at the rate of 15 times the vacancies per category per department. Candidates who scored zero or negative marks in PET-2025 will not be shortlisted regardless of other qualifications.

The Main Written Examination is one shift, 100 questions, 120 minutes, objective and MCQ type. Each question carries 1 mark, and there is negative marking: 0.25 marks deducted for every wrong answer. Both the Lekha Parikshak and Sahayak Lekhakaar posts share the same question paper. The exam is in three parts, shown below:

Part 1 is heaviest with 65 marks and covers core accounting and audit knowledge. Part 3 tests UP-specific GK. There is no interview at any stage. The final merit list is based entirely on the main written exam score.

Salary, Job Location, and Service Conditions

Most government department posts in this recruitment are at Level-5 of the 7th Pay Commission pay matrix, with basic pay starting at Rs. 29,200 and going up to Rs. 92,300.
Some autonomous and PSU-category departments in this list, including certain state engineering colleges and the UP State Construction Corporation, are listed with Grade Pay Rs. 2800 under 6th Pay Commission scales. Candidates selected to these organizations should verify the applicable pay rules with the specific employing body, as autonomous organizations may follow their own service regulations.

Postings are within Uttar Pradesh, department and district-specific. Candidates give department preferences during the application and the Commission tries to accommodate them, but the final allocation is at the Commission's discretion. Some posts are permanent and some are temporary depending on the department; the nature is listed for each department in the vacancy table. Temporary posts are likely to become permanent but there is no guarantee at the time of recruitment.

Government employees currently in service who apply and are selected must produce an NOC (No Objection Certificate) from their employer. Candidates are posted to the department they are selected for and must report on the date mentioned in the joining order.

How to Apply

1. Go to the official website at https://upsssc.gov.in
2. On the homepage, find the Live Advertisement Segment and click on Advertisement No. 14-Pariksha/2026
3. Log in using your PET-2025 Registration Number and the OTP sent to your PET-registered mobile number or email
4. In the Application section, personal details auto-filled from PET-2025 (name, father/mother name, UP domicile, category, EWS, gender, date of birth, marital status, contact) will be displayed; verify and confirm these
5. Select the posts and departments you wish to apply for; only posts for which you meet the eligibility can be selected; failing to select a post means no claim is valid for that post
6. For each selected post, choose Yes or No for educational qualification and fill the board/university name, passing year, certificate number, and marks details
7. Fill in Other Details including department preferences and adhimani (preferential) qualification if any
8. Read the Declaration on the webpage, enter the verification code, and click Save and Submit
9. Pay the Rs. 25 online processing fee through credit card, debit card, internet banking, UPI, or SBI e-challan; your application is auto-submitted after successful fee reconciliation
10. Download and print the Application Form after submission; you will need it at document verification and exam stages

Note: Photo and signature uploaded during PET-2025 registration will be automatically displayed. You cannot change or upload a new photo or signature in this application.

Required Documents and Important Instructions

Documents to keep ready for verification stages include:
PET-2025 Score Card, B.Com degree certificate and marksheets, 'O' Level Computer Diploma, category certificate if applicable (SC/ST/OBC in prescribed formats from competent authority), EWS income and asset certificate issued between April 1, 2026 and August 3, 2026, UP domicile certificate, and disability certificate in the prescribed format if claiming PwD reservation. Government employees must have their NOC ready.

Key points that candidates must not miss during the application:

• Only one application per candidate is accepted. If multiple applications are submitted, only the last submitted one is processed and all prior ones are rejected.
• After submission, only limited fields can be amended: postal address, certain personal details (gender, EWS status, category subcategory, DFF/PwBD/outstanding athlete status), mandatory qualification details, and marital status. The amendment window closes on August 10, 2026. After that, no change is possible.
• For women candidates from UP, caste certificate must be from the father's side only; certificate from the mother's side is not valid.
• Candidates who are not UP domicile holders are not entitled to any reservation benefits and will be treated as unreserved.
• EWS candidates must hold a certificate valid for financial year 2026-27, issued between April 1, 2026 and August 3, 2026.
• Candidates providing false information or unverifiable documents can be debarred from this exam and all future UPSSSC exams. The UP Public Examinations (Prevention of Unfair Means) Act, 2024 provisions apply to this examination.

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Before proceeding with the application form, applicants should go through these important practical observations carefully:

The PET-2025 Gate and What It Changes About Competition

Unlike open recruitment where fresh graduates can register in the same cycle, this main exam draws from a fixed pool. PET-2025 saw a large number of registered candidates, but the 15x shortlisting norm filters this down to roughly 30,000 to 40,000 candidates who will appear for the main exam across all departments and categories. Candidates with absolute zero scores in PET were excluded from shortlisting, and those with low normalized scores will not make individual department cutoffs. What this means is the main exam pool is better-prepared and more serious than a raw open exam pool, so the competition is concentrated rather than diluted.

The 'O' Level Requirement That Many B.Com Graduates Miss

The O Level Computer Certificate from NIELIT is not the same as basic computer knowledge or a college's internal IT paper. It is a standalone certification requiring registration, completing specific modules (A, B, and C levels of study), and passing NIELIT's own examination. CCC, which is a lower-level certification, is not mentioned as an acceptable substitute in the notification. Candidates who have a B.Com degree but only a CCC certificate should check whether they are eligible before applying. At the document verification stage, absence of a valid O Level certificate can result in cancellation regardless of how well the candidate performed in the written exam.

Lekha Parikshak and Sahayak Lekhakaar Are Different Roles

Candidates applying broadly across all departments should understand that the two post names involve meaningfully different work. The Lekha Parikshak (Auditor) at the Local Fund Audit Directorate regularly visits and inspects the accounts of Nagar Panchayats, Town Area Committees, and Kshetra Panchayats across districts, involving field travel within UP. The Sahayak Lekhakaar (Assistant Accountant) at departments like the Housing Board, Nagar Nikay Nideshalaya, or Industrial Development carries out routine accounting work: maintaining registers, preparing payment vouchers, bank reconciliation, and budgeting support. Candidates who prefer office-based work or have travel constraints should factor this into their department preferences during the application.

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❓Frequently Asked Questions 

How many vacancies are available in UPSSSC Auditor and Assistant Accountant Recruitment 2026?

A total of 1829 posts across 22 departments: primarily Lekha Parikshak (Auditor) and Sahayak Lekhakaar (Assistant Accountant). The largest employers are the Internal Audit Directorate (609 posts), Municipal Corporation Directorate (600 posts), and UP Housing Council (156 posts).

What is the last date to apply?

August 3, 2026 is the deadline for both application submission and fee payment. The amendment window in limited fields remains open until August 10, 2026. After August 10, no correction of any kind is accepted.

Who is eligible to apply?

Only candidates who appeared in PET-2025 and were issued a PET-2025 Score Card by UPSSSC. Candidates who did not register for or appear in PET-2025 cannot apply for this main exam regardless of their academic qualifications.

What is the age limit?

Minimum 21 years and maximum 40 years as on the relevant July 1 reference date. SC, ST, OBC, and other notified categories get upper age relaxation as per UP government rules. State subordinate service employees already in government jobs get an additional 5 years relaxation over the standard upper limit.

What qualification is required?

A B.Com or B.Com (Honours) degree from a recognized university, OR a Post-Graduate Diploma in Accountancy from a recognized institution, plus an 'O' Level Computer Diploma from a government-recognized institution. Both the degree and the O Level certificate are mandatory. CCC is not a substitute for O Level in this notification.

What is the selection process?

Two stages. Stage I (PET-2025) is complete. Based on PET-2025 normalized scores, 15 times the vacancies per category will be shortlisted for the Main Written Examination. The Main Exam is 100 marks, 120 minutes, MCQ-type with 0.25 negative marking. There is no interview. Final selection is based entirely on Main Exam marks.

What is the salary?

Most posts are at Level-5 of the 7th Pay Commission with basic pay of Rs. 29,200 to Rs. 92,300. Some autonomous organizations in this list operate under their own pay rules. The specific applicable pay scale for each department is listed in the detailed vacancy table of the notification.

What is the application fee?

Rs. 25 (online processing charge). There is no base application fee for any category. This Rs. 25 applies to all candidates including SC, ST, OBC, EWS, and unreserved. A separate exam fee will be charged later from shortlisted candidates before the Main Exam admit card.

How do I apply online?

Login at https://upsssc.gov.in using your PET-2025 Registration Number and OTP received on your registered contact. Select posts and departments, fill educational details, set preferences, declare, and pay Rs. 25 via credit card, debit card, internet banking, UPI, or SBI e-challan. Download and print your application form after successful fee reconciliation.

What is the official website?

https://upsssc.gov.in. All updates including shortlisting notifications, Main Exam dates, admit cards, and result declarations will appear here. UPSSSC does not send any communications by post; all notices are published on the website.

Can I change my department preference after submitting the application?

No. Department and post selection cannot be changed after final submission. Only limited fields (postal address, personal category details, EWS status, qualification details, marital status) can be amended before the August 10, 2026 deadline.

How does the 15x shortlisting actually work?

For each department's vacancies per category, UPSSSC shortlists 15 times that number from PET-2025 normalized scores. If a department has 100 unreserved vacancies, roughly 1500 UR candidates are shortlisted for that department's main exam. Candidates with the same PET percentage who exceed the required numbers are ranked by date of birth, with the older candidate given priority. Candidates with absolute zero or negative PET scores are not considered.

Check Your PET Score Before July 14

At last, before starting to apply for this recruitment check your PET-2025 Score Card status on the UPSSSC candidate dashboard or you can use a direct link that is provided in the important links section below. Without a valid score card, the login itself will not work, and there is no way to apply. Candidates who appeared in PET-2025 but have not yet downloaded their score card should do so now, before the application window opens on July 14.

The department preference you submit in this application carries weight. UPSSSC uses these preferences, along with your PET rank, educational eligibility, and category, to try to allot you to a preferred department. Candidates who have a clear view of which departments match their intended work style, geographic preference, and pay structure should finalize those preferences before logging in to apply.

For all updates related to shortlisting, admit card release, exam date, and results, the UPSSSC website https://upsssc.gov.in is the only official source. The Commission does not communicate individually.

This article is based on the official notification and simplified for easy understanding. For the most accurate and updated information, always refer to the official website.