{"data":{"id":"us-pa/73-pa.c.s.-2921","jurisdiction":"us-pa","citation":"73 Pa.C.S. § 2921","heading":"Appointment of independent auditor.","body":"If an ordinance has been enacted for the appointment of an independent auditor in lieu of elected auditors under section 1703(a)(3) (relating to elected officers), the board of commissioners shall appoint an independent auditor by resolution and the provisions of this subchapter shall apply. The independent auditor shall be a certified public accountant or a firm of certified public accountants.","path":["Title 73 - TOWNSHIPS","PART II FIRST CLASS TOWNSHIP CODE","CHAPTER 29 AUDITORS","SUBCHAPTER B APPOINTED INDEPENDENT AUDITOR"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=73\u0026div=0\u0026chpt=29\u0026sctn=21\u0026subsctn=0","current_through":"2026-06-23 (Statute Update stamp, 73 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:35:38Z","sha256":"f9bd1d49c8c1f20d5ce625663e79a6de6363b54a26a5255c7321299ae174b4c4","source_id":"us-pa","stale":false,"prev":"us-pa/73-pa.c.s.-2916","next":"us-pa/73-pa.c.s.-2922"},"notice":"GroundRules: Original legal text. Not legal advice."}