To become AAO in CAG, you have to appear for the SSC CGL exam which has 4 tiers.
SSC CGL conducts exams every year for Group B and C non-gazetted posts.
SSC declares a separate cutoff for AAO post at each stage and Paper 4 in tier 2 is a paper that is conducted only for the AAO candidates who have qualified AAO tier 1 cutoff.
The educational qualification required for an AAO post is a Bachelor’s degree in any stream.
For more details about AAO and CGL you can click on: SSC CGL - Information Bulletin