They have appeared for interviews for the position, but have now informed the Finance Ministry that they would not accept it, as they have been threatened with acid attacks.
The female deputy commissioner generals are Rohini Padukkage, Champa Weerasinghe and Sandya Rajapakse, while Daya Munasinghe retired recently.
The commissioner general position fell vacant after Ivan Dissanayake retired on September 13.
The Finance Ministry has conducted interviews, but could not find a successor, as all the officers recommended to the position are accused of serious financial irregularities.
The most senior deputy commissioner general Nadun Guruge is acting in the capacity of the commissioner general.