Specifications include, but are not limited to: Qualified Certified Public Accountant firms to audit the RNSB's basic financial statements for three (03) calendar years beginning with audit year January 01, 2018; including an on-line Corporation Public Broadcasting (CPB) program audit reports, the school program audit reports, and the preparation and filing of the RNSB corporate 990 tax reports. In addition to regular financial statements, any other reports or certifications of audit financial statements and accounting system terms shall be included. The audits are to be performed in accordance with the Generally Accepted Auditing Standards (GAAS); with the General Accounting Office's (GAO) Government Auditing Standards; the provisions of the Single Audit Act 1984, as amended; and the Office of Management and Budget (OMB) New Uniform Guidelines Audit of State, Local Governments and Non-Profit Organizations.