appointment. The amount paid to the accountant or firm in any
year shall not exceed the maximum allowed by law to be paid to
the board of auditors in any year unless the payment of an
additional amount is approved by the court.
(b) (1) [Subject to the provisions of paragraph (2), at] At
its annual organization meeting, or anytime thereafter, the
board of supervisors may by resolution appoint a certified or
competent public accountant or a firm of certified or competent
public accountants, either of which shall be registered in this
Commonwealth, to make an examination of all the accounts of the
township for the fiscal year stated in the resolution. The board
of supervisors shall determine the compensation of the appointed
accountant.
(2) At least thirty days prior to [the organizational
meeting or thirty days prior to any] the initial vote to appoint
a certified or competent public accountant or a firm of
certified or competent public accountants to replace the elected
auditors, the board of supervisors shall advertise in a
newspaper of general circulation the intent to appoint a
certified or competent public accountant or a firm of certified
or competent public accountants to replace the elected auditors.
(3) At least thirty days prior to the replacement, by
resolution, of an appointed certified or competent public
accountant or a firm of certified or competent public
accountants with the elected auditors for purposes of the audit,
settlement and adjustment of the accounts audited by the
appointee, the board of supervisors shall advertise in a
newspaper of general circulation the intent to return all powers
and duties of the elected auditors.
(c) When an accountant or firm is appointed under subsection
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