§ 1-35. Appointment of Independent Auditor; Qualifications.  


Latest version.
  • A. 
    The Council of the Borough shall, by resolution adopted annually before the close of a fiscal year, appoint an Independent Auditor to make an independent examination of the accounting records of the Borough, for such fiscal year, and perform such other duties as set forth in § 1-233 of this Part 2E, and who shall have one of the qualifications referenced in Subsection 2 below.
    B. 
    The Independent Auditor so appointed shall be:
    (1) 
    A certified public accountant registered in the Commonwealth of Pennsylvania; or
    (2) 
    A firm of certified public accountants registered in the Commonwealth of Pennsylvania; or
    (3) 
    A competent public accountant; or
    (4) 
    A competent firm of public accountants.
Ord. 997, 12/29/2003, § 1