(a)Annual audit.--The independent auditor shall conduct an annual audit of the finances of the township, as presented in the annual audit and financial report, which shall include each account in which the township is concerned and the accounts of township officers, departments and offices which collect, receive and disburse public money or are authorized with the management, control or custody of public money on which the independent auditor is required to report under this subarticle. Nothing under this subarticle shall prohibit the board of commissioners from requiring the independent auditor to conduct a more complete or comprehensive audit than is required under this subarticle.(b)Interim audits.--The following shall apply:(1) The board of commissioners may require advisory interim reports from the independent auditor.(2) The board of commissioners may direct the independent auditor to audit the accounts of a township officer upon the death, resignation, removal or expiration of the term of the officer.(c)Standards.--An annual or interim audit shall consist of an examination in accordance with United States generally accepted auditing standards. Errors or irregularities detected in the course of an audit shall be communicated in accordance with the standards under this subsection.(d)Definition.--As used in this subarticle, the term "annual audit and financial report" means the report that is presented on the uniform form as provided in section 1052(d).1931, June 24, P.L. 1206, No. 331, art. X, § 1051, added 2020, Oct. 29, P.L. 782, No. 96, § 37, effective in 60 days [Dec. 28, 2020].