(a) Annual audit.—

1. (1) The independent auditor shall conduct an annual audit of the finances of the township, as presented in the annual audit and financial report, which shall include all of the following:

   1. (i) Each account in which the township is concerned.
   2. (ii) The accounts of township officers, departments and offices that collect, receive and disburse public money on which the independent auditor is required to report under this subchapter.
   3. (iii) The accounts of township officers, departments and offices that are authorized with the management, control or custody of public money on which the independent auditor is required to report under this subchapter.
2. (2) Nothing in this subchapter shall be construed to prohibit the board of commissioners from requiring the independent auditor to conduct a more complete or comprehensive audit than is required under this subchapter.

(b) Interim audits.—

1. (1) The board of commissioners may require advisory interim reports from the independent auditor.
2. (2) The board of commissioners may direct the independent auditor to audit the accounts of a township officer upon the death, resignation, removal or expiration of the term of the township officer.