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Subordinate Account Servicewhich is popularly known as SAS. Usually this exam is conducted by Finance Department of Punjab Government twice a year. Only a regular government employee can give this exam by depositing an amount of Rs. 2000 in state treasury which can be increased from time to time. SAS exam has two parts i.e Part-1 and Part-2. Only the candidate which qualifies Part-1 can give exam of Part-2. Each part consists of Four Papers and every single paper is of 150 marks. An employee can give this exam number of times but the condition is that he would have to secure at least 20% marks in each attempt to qualify for second attempt. If any candidate secure 60% marks in any paper(90 marks out of 150) then he will got an exemption i.e he don't need to give that paper again. The practical paper of SAS examination consists of practical questions to the extent of 75% of total marks.