The correct answer is only b. Explanation & Key Takeaways: Public Accounts Committee - • The Public Accounts Committee was introduced in 1921 after its first mention in the Government of India Act, 1919 also called Montford Reforms. • PAC is one of the three Financial Parliamentary committees, the other two are the Estimates Committee and the Committee on Public Undertakings. • The Chairman of the Committee is appointed by the Speaker of Lok Sabha. • The current PAC is headed by Adhir Ranjan Chowdhury since July 2019 after Mallikarjun Kharge, who was the leader of INC in the Lok Sabha. • The Committee consists of 22 Members, 15 Members are elected by Lok Sabha and 7 Members of the Rajya Sabha are associated with it. Hence statement a is correct. • The Public Accounts Committee (PAC) is a committee of selected members of parliament, constituted by the Parliament of India. • For the purpose of auditing the revenue and the expenditure of the Government of India. • The chairman of the committee is appointed from amongst its members by the Speaker. • Until 1966 - ‘67, the chairman of the committee belonged to the ruling party. However, since 1967 a convention has developed whereby the chairman of the committee is selected invariably from the Opposition. Hence statement b is incorrect. • The Committee on Public Accounts scrutinizes the Appropriation Accounts of the Government of India and the reports of the Comptroller and Auditor General of India thereon.