The Public Accounts Committee  examines how the Government spends public money. It examines the amount granted by the Parliament and the amount actually spent. A Speaker in the past, has passed a direction which specifies clearly that a Minister cannot be summoned by the Financial Committees.  This has been incorporated in a document titled "Directions by the Speaker" available here. The actual text of the direction reads - "99. (1) The Committee on Estimates or the Committee on Public Accounts or the Committee on Public Undertakings may call officials to give evidence in connection with the examination of the estimates and accounts, respectively, relating to a particular Ministry or Undertaking. But a Minister shall not be called before the Committee either to give evidence or for consultation in connection with the examination of estimates or accounts by the Committee." -Co-authored by Chakshu

It is common knowledge that individuals contesting elections have to file an affidavit, declaring (i) their criminal records (if any), (ii) assets & liabilities and (iii) educational qualification.  What is not widely known is that after getting elected, Members of Parliament are required to file a declaration of assets and liabilities with the Speaker of Lok Sabha and the Chairman of Rajya Sabha.   The rules to this effect were made in 2004 under the Representation of Peoples Act , 1951. These declarations have to be made by MPs within 90 days of taking their seat in Parliament.  Rules for Lok Sabha MPs an be found hereand those for Rajya Sabha MPs can be found here. The Rajya Sabha rules specify that the declarations made by MPs shall be made availaible to any person with the written permission of the Chairman.  The rules also specify that Rajya Sabha MPs are required to update their declarations every year. The Lok Sabha rules specify that the declarations made by the Lok Sabha MPs shall be treated as confidential and shall not be made available to any person without the written permission of the Speaker.  The rules also do not contain an express provision for the declaration made by the MPs to be updated in case there is a change in the status of their assets and liabilities. Such rules under the Representation of Peoples Act currently do not exist for MLAs in States.