The term "independent auditor" as used herein
shall mean a certified public accountant registered in Pennsylvania,
a firm of certified public accountants so registered, a competent
public accountant or a competent firm of public accountants.
Before the close of each fiscal year, the Borough
Council shall, by resolution, appoint an independent auditor to make
an independent examination of the accounting records of the Borough
for such fiscal year, and to perform all other duties and exercise
such other powers as may be conferred on such independent auditor
by the Borough Code, 1966, February 1, P.L. (1965) 581, as amended.