1. Act of 1909
  2. Act of 1919
  3. Act of 1935
  4. Act of 1947

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Answer: Option 2

The system of government accounting and auditing through post of Comptroller and Auditor General as it exists today is legacy of British Raj. The introduction of constitutional reforms in 1919 through GOI Act, 1919 brought about statutory recognition to the post of Comptroller and Auditor General.