Specifications include, but are not limited to: The Charter of the City of San Antonio and Chapter 103 of the Texas Local Government Code require that an annual audit of the City's financial records and accounts be performed by an independent external certified public accountant 1) whose firm is licensed to practice in the State of Texas; 2) who is individually licensed to practice in the State of Texas if their firm is not and the individual is legally authorized to represent their firm; or 3) the firm and individual legally authorized to represent their firm is licensed to practice in another state that has received verification from the National Association of State Boards of Accountancy's National Qualification Appraisal Service that their education, examination and experience requirements for certification or license compares to or exceeds the requirements for the State of Texas licensure as a CPA.
