97 (i) person who has attained the age of 40 years; (ii) person who has qualifications, with the exception of age limit, entitled to be elected as Pyithu Hluttaw representatives prescribed in Section 120; (iii) persons whose qualification 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 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 15 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 Deputy Auditor-General shall be responsible to the Auditor-General of the Union and the President through the Auditor-General of the Union. (c) If the Deputy Auditor-General of the Union is a representative of a Hluttaw or civil service personnel or member of a political party, the provisions of Sub-Sections (e), (f) and (g) of Section 242 shall be applied. Term of office, resignation, termination of office, filling the vacancy of the AuditorGeneral of the Union and the Deputy Auditor-General 245. (a) The term of the Auditor-General of the Union and the Deputy AuditorGeneral is normally the same as that of the President.