As soon as practicable after the close of each fiscal year, an independent audit shall be made of all books and accounts of the town government by a certified public accountant or a qualified public accountant registered under Chapter 93 of the General Statutes of North Carolina, who shall have no personal interest directly or indirectly in the affairs of the town or of any of its officers. The board of commissioners shall select the public accountant, and the results of such audit shall be made available for inspection by any interested citizen of the town, and may be published if so ordered by the board of commissioners.
(Session Laws of 1965, Chapter 79 § 8.4)