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.[1]
[1]
Editor's Note: See 53 P.S. § 49196.