In a landmark judgement the supreme court has upheld the order of the Delhi high court that the CAG can audit the accounts of the telecom companies that share natural resources such as spectrum with the government.

A bench of Justice K.S.Radhakrishnan and Vikramjit Sen,dismissing an appeal filed by the Association of Unified Telecom Services Providers,has stated that CAG has the powers to conduct revenue audit of all accounts drawn by the Unified Service Agreement licensees and the accounts of the licensee, in relation to the revenue receipts,can be said to the accounts of the Central government and thus subject to revenue audit.