Specifications include, but are not limited to: Qualified firms of certified public accountants, to perform an audit of its financial statements for the fiscal year ending June 30, 2019, with the option of auditing its financial statements for each of the two subsequent fiscal years. In accordance with generally accepted auditing standards and government auditing standards, the selected auditors will conduct an audit of the Town of New Shoreham’s financial statements, including the government-wide financial statements, fund financial statements, notes to the financial statements, and certain accompanying information for the purpose of rendering an opinion as to the fair presentation of such financial statements and accompanying information in conformity with generally accepted accounting principles. The auditor shall also be responsible for performing certain limited procedures involving required supplementary information as required by the Governmental Accounting Standards Board as mandated by generally accepted auditing standards.