Specifications include, but are not limited to: The purpose of this Request for Proposal (“RFP”), including attachments, is to solicit proposals from qualified independent CPA Firms (“Firm” or “Contractor”) who will provide the North Dakota Office of the State Auditor (“State” or “Auditor”) with annual: 1. financial statements audits of the Retirement and Investment Office (RIO), in accordance with Government Auditing Standards, issued by the Comptroller General of the United States, and; 2. opinions, in accordance with AU-C section 805, Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement, on Teachers’ Fund for Retirement’s “Schedule of Employer Allocations” and “Schedule of Pension Amounts” and related notes to the schedules