had two stints in the United Nations. He was Regional Adviser, Trade Policy with United Nations-ESCAP at Bangkok, Thailand from 1991 to 1998. He served for a second time in the United Nations from 2008 to 2011 as Vice-Chairman of the United Nations Independent Audit Advisory Committee, New York, a subsidiary body of UN General Assembly. Comptroller and Auditor General of India As C&AG,Kaul modernized and strengthened public audit in India. He introduced seminal reforms in audit practices by promulgating, for the first time clear guidelines on the extent and scope of audit and by developing an internationally benchmarked methodology for performance auditing. He believed that technology especially cognitive technology, robotic process automation and data analytics will play an increasing role in determining the effectiveness of public accounting and auditing activity in India. Two other major policy initiatives taken by him are still works in progress. The first was the need for department wise Audit Committees and for greater functional autonomy for Internal Audit. The second was to move the arcane pure cash based government accounting system in India to a modified accrual system in order to achieve greater government transparency, accountability and better financial management.The Finance Commission agreed with his views and the Government Accounting Standards Advisory Board (GASAB) was established. Kaul was on the panel of external auditors of the United Nations from 2002 to 2007. He was elected to audit the WHO. Kaul was also the External Auditor of the Food and Agriculture Organization, Rome, the International Maritime Organization (IMO), London, and, the World Tourism Organization, Madrid. From 2002 to 2008 he was Secretary-General of ASOSAI. and the Chairman of the INTOSAI's IT Audit Committee. He has been a member of the Eminent Persons Advisory Group of the Competition Commission of India Kaul was also a member of the Oversight Committee constituted in February 2013 for monetisation of immovable assets of Air India and to advise on the process of valuation and sale of saleable assets of the Airline. References 1943 births Living people Comptrollers in India People from Delhi St. Stephen's College, Delhi alumni Indian Administrative Service officers Recipients of the Padma Bhushan in civil service