The Selectboard and the school directors shall provide for an independent audit of all Town and Town School District accounts when necessary or as directed by Representative Town Meeting. Such audit shall be made by a certified public accountant or firm of accountants having no direct or indirect personal interest in the fiscal affairs of the Town or the School District or any of their officers. (Amended 2003, No. M-6, § 2; 2011, No. M-10 (Adj. Sess.), § 2, eff. April 27, 2012.)