At the close of each fiscal year and at such times as it may otherwise be deemed necessary, the Council shall cause an independent audit to be made of all accounts of the City by a certified public accountant. The certified public accountant shall have no personal interest, directly or indirectly, in the financial affairs of the City or any of its officers. Upon completion of the audit, a copy of the audit shall be placed on file for public inspection in the office of the City Secretary as a public record.