Shashi Kant Sharma is a retired central civil servant of 1976 batch under IAS cadre belonging to Bihar. He was the Comptroller and Auditor General of India. In July 2014 he assumed office as a Member of the United Nations Board of Auditors. On 11 January 2017, Sharma took over as the Chairman of the United Nations Board of Auditors. The reports of the Board serve as a key input for policy making within the UN.

The Comptroller and Auditor General of India is the supreme audit institution of India, established under Article 148 of the Constitution of India. They are empowered to audit all receipts and expenditure of the Government of India and the State Governments, including those of autonomous bodies and corporations substantially financed by the government. The CAG is also the statutory auditor of Government-owned corporations and conducts supplementary audit of government companies in which the government has an equity share of at least 51 percent or subsidiary companies of existing government companies. The CAG is also the statutory auditor of the Lokpal.