What is the role of the auditor?

Under the Local Governance Act of New Brunswick, the Auditor must be a chartered accountant or a certified general accountant. In addition, the Auditor must complete the annual audit of municipal finances by the first day of March and then transmit a certified copy of the audited financial statements to the Minister of Local Government within 10 days. If Council fails to appoint an auditor, the Minister may appoint an auditor, and the Council shall pay the fees and expenses of the appointed auditor.