FIA Past Papers MCQs

FIA Superintedent Model Paper 2026 — 500 MCQs (Page 22 of 50)

Practice FIA Past Papers MCQs with solved questions from real past exams. These MCQs cover FIA Superintedent Model Paper 2026 past papers and are ideal for candidates preparing for competitive exams.

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The FM&PAO Regulations, 2021 apply to all Federal Ministries, Divisions and their attached and subordinate offices EXCEPT:

Pakistan Missions abroad
Federal Board of Revenue
Defence Services, for which Ministry of Defence shall notify separate regulations
Autonomous bodies

The FM&PAO Regulations, 2021 came into force:

On notification by the Prime Minister
From 1st July, 2021
From the next financial year
At once

'Attached department' in the FM&PAO Regulations has the meaning assigned to it in the:

General Financial Rules
Rules of Business, 1973
PFM Act, 2019
Civil Servants Act, 1973

Under Regulation 3, the Principal Accounting Officer is the:

Approver of the budget of the Finance Division
Custodian and operator of the financial resources
Custodian only, while the CFAO is the operator
Auditor of the financial resources

Which of the following is NOT a criterion under Regulation 4(2) for notifying an official as Principal Accounting Officer?

An officer controlling a specific budgetary demand for grant
Head of department or subordinate office
An officer in BPS-21 or above
An officer controlling one or more cost centres where a strategic interest is involved

If the head of an organization holds a constitutional position, then under the proviso to Regulation 4(2):

The Finance Secretary becomes the PAO
The Secretary of the administrative Division becomes the PAO
The head shall still be the PAO
Any other senior officer of the organization may be designated as PAO

The authority to designate an officer as Principal Accounting Officer under Regulation 5 vests in the:

Prime Minister
Finance Division
Secretary of the Division concerned
Federal Cabinet

A Principal Accounting Officer is accountable for use of resources and regularity and propriety of expenditure before:

The Parliament of Pakistan including all relevant Parliamentary Committees
The Auditor-General of Pakistan only
The Prime Minister's Inspection Commission
The Finance Division

Under Regulation 7(1)(p), the PAO shall undertake reconciliation with accounting offices on ______ basis and furnish the reconciled statement to Finance Division on ______ basis.

Quarterly; half-yearly
Weekly; monthly
Monthly; annual
Monthly; quarterly

Statements of revenues and expenditures of public entities under the PAO's control are provided to the Finance Division on:

Quarterly basis
Annual basis
Half-yearly basis
Monthly basis

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