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c . Other compliance reports as required by the State or regulatory organizations . <br /> 8 ) Assistance in providing guidance and implementing changes in governmental <br /> accounting standards . <br /> 9) If the County does issue debt, for which the official statement in connection with <br /> the debt contains basic financial statements and the report of independent <br /> accounts , the firm shall be required to issue a " consent and citation of expertise " <br /> as auditor and any necessary " comfort letters " at no additional cost to the County . <br /> 10) Irregularities and illegal acts . Auditors shall be required to make an immediate , <br /> written report of all irregularities and illegal acts to Clerk of the Circuit Court and <br /> County Administrator . <br /> IV . Additional Professional Services <br /> It is the intent of the Board that future additional audit requirements , imposed on <br /> the County by applicable national and state agencies , shall be provided by the <br /> auditor and included in the negotiated fee between the County and the auditing <br /> firm . <br /> V . _Qualifications of the Auditor <br /> 1 ) The firm must have been established in Florida and performed continuous CPA <br /> services for a minimum of five years . <br /> 2 ) The firm must be a member in good standing with the American Institute of <br /> Certified Public Accountants and the Florida Institute of Certified Public <br /> Accountants , <br /> 3 ) The firm should clearly indicate its expertise . Resumes should be provided for <br /> the partner and manager who would be in charge of the audit . <br /> 4) The individuals who will be primarily responsible for the audit must have 24 <br /> hours of governmental accounting and auditing CPE . <br /> 5 ) The firm should indicate its approach to peer review and provide a report of the <br /> most recent peer review . The firm should indicate whether that peer review <br /> included a review of local government client activities . <br /> 6 ) The firm should indicate any disciplinary actions that have been instituted or <br /> proposed against the firm during the last three years . <br /> 7 ) The firm should describe the results of any state or federal reviews during the past <br /> three years of the firm ' s governmental client audit work . <br /> Page 8 <br />