Specifications include, but are not limited to: The Bridgeport Board of Education is seeking proposals for Professional Audit Services from qualified independent audit firms comprised of certified public accountants (CPA), who could be available to conduct supplemental, targeted audits, each with a specific, limited focus, objective and scope, on as needed and as requested basis, as requested and approved by the BBOE. It would be required that any supplemental targeted audit performed pursuant to this RFP be conducted in accordance with Generally Accepted Auditing Standards, Governmental Accounting Standards Board and Agreed-Upon Procedures (AUP), consistent with professional, independent audits. An audit of the type anticipated by this RFP would be supplemental to the professional audits of the school district conducted annually by an independent audit firm: Annual Financial Review, Federal Single Audit, State Single Audit and Connecticut Education Finance System (EFS) audit, inclusive of the special education excess cost grant.