Explanation:

- Option 1: 1858

- This year marks the establishment of the office of the first Accountant General in India.

- After the British Crown took over from the East India Company in 1858, administrative reforms led to structured financial control, creating this office.

- This is the correct answer.

- Option 2: 1845

- There were some financial offices, but the formal post of Accountant General was not established until later.

- Option 3: 1890

- Developments in public accounts and audit happened later, but the role started before this year.

- Option 4: 1867

- This is not the correct year for the establishment of the first Accountant General.