competent public accountant or a firm of certified or competent
public accountants to replace the elected auditors.
(ii) Except after abolishing the office of auditor under
section 918, the board of supervisors at the organizational
meeting shall pass a resolution reaffirming the appointment
under this section.
* * *
Section 2. The act is amended by adding a section to read:
Section 918. Abolishment of Office of Elected Auditor.
(a) The board of supervisors may provide, by ordinance
passed by a two-thirds vote of the entire board of supervisors,
for the appointment of an independent auditor who must be a
certified public accountant registered in this Commonwealth, a
firm of certified public accountants registered in this
Commonwealth or a competent public accountant or a competent
firm of public accountants.
(b) When an ordinance has been adopted under subsection (a),
an independent auditor shall be appointed annually, by
resolution before the close of the fiscal year. The independent
auditor shall make an independent examination of the accounting
records of the borough for the fiscal year and perform the other
duties and exercise the powers as conferred upon the independent
auditor under section 917.
(c) When an independent auditor is appointed under this
section, the office of elected township auditor shall be
abolished, but the township auditors then in office shall
continue to hold office during the term for which they were
elected, and the township auditor shall not audit, settle or
adjust the accounts audited by the independent auditor but shall
perform the other duties of office.
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