Correct Option: C

Shashikant Sharma is in function as a Comptroller and Auditor General (CAG) of India since 23 May 2013. He is 12^th CAG of India. The Comptroller and Auditor General (CAG) of India is an authority, established by the Constitution of India which audits all receipts and expenditure of the Government of India and the state governments, including those bodies and authorities substantially financed by the government.