95 Auditor-General of the Union and the Deputy Auditor-General 241. The Auditor-General of the Union shall be called the Auditor-General of the Union. Appointment of the Auditor-General of the Union 242. (a) The President, with the approval of the Pyidaungsu Hluttaw, shall appoint a person from among Hluttaw representatives or from among those who are not Hluttaw representatives, who has the following qualifications, as the Auditor-General of the Union so as to audit Union Budget and report thereon to the Pyidaungsu Hluttaw : (i) person who has attained the age of 45 years; (ii) person who has qualifications, with the exception of the age limit, entitled to be elected as Pyithu Hluttaw representatives prescribed in Section 120; (iii) persons whose qualification does not breach the provisions in Section 121 which disqualify a person from standing for election as Pyithu Hluttaw representatives; (iv) (aa) person who has served as an auditor for at least 10 years not lower than that of the Region or State Level; or (bb) person who has served as a Registered Accountant or a Certified Public Accountant for at least 20 years; or (cc) person who is, in the opinion of the President, as an eminent accountant, statistician or economist. (v) (b) person who is loyal to the Union and its citizens. The person nominated by the President to be appointed as the AuditorGeneral of the Union shall not be refused by the Pyidaungsu Hluttaw unless