113 269. Duties, powers and rights of the Advocate-General of the Region or State shall be prescribed by law. Auditor-General of the Region or Auditor-General of the State 270. The Auditor-General of the Region or State shall be called the Auditor-General of the Region or Auditor-General of the State. Appointment of the Auditor-General of the Region or the Auditor-General of the State 271. (a) The Chief Minister of the Region or State shall appoint a person from Hluttaw representatives or from those who are not Hluttaw representatives, who has the following qualifications, with the approval of the relevant Region or State Hluttaw as the Auditor-General of the Region or State so as to audit the Region or State budget and report it: (i) person who has attained the age of 40 years; (ii) person who has qualifications, with the exception of age limit, as the Pyithu Hluttaw representatives prescribed in Section 120; (iii) persons whose qualifications does not breach the provisions under Section 121 which disqualify a person from standing for election as Pyithu Hluttaw representatives; (iv) (aa) person who has served as an auditor of the Region or State for at least five years not lower than that of the Region or State Level; or person who has served as an auditor at least 10 years not lower than that of the District Level; or (bb) person who has served as a Registered Accountant or a Certified Public Accountant for at least 15 years; (v) person who is loyal to the Union and its citizens .