[HISTORY: Adopted by the Borough Council of the Borough of Aldan 12-29-1976 by Ord. No. 349. Amendments noted where applicable.]
There is hereby created the position of Independent Auditor, who shall be one of the following:
A. 
A certified public accountant, registered in the state.
B. 
A firm of certified public accountants, so registered.
C. 
A competent public accountant.
D. 
A competent firm of public accountants.
The Independent Auditor shall be appointed annually by resolution before the close of the fiscal year to make an independent examination of the accounting records of the borough for such fiscal year and to perform the other duties and exercise the powers conferred upon him by Section 1196 of the Borough Code.[1]
[1]
Editor's Note: See 53 P.S. § 46196.
When an Independent Auditor is appointed as provided in § 4-2, the office of Elected Borough Auditor or Controller, as the case may be, is thereby abolished, although the Borough Auditor or Controller then in office shall continue to hold his office during the term for which he was elected. In such case, the Borough Auditor or Controller shall not audit, settle or adjust the account audited by the Independent Auditor but shall perform the other duties of his office.