Specifications include, but are not limited to: certified public accountants to perform financial audits and tax preparation for each of the fiscal years for the two entities described below in the RFP. The successful audit firm shall furnish all labor, materials, equipment, and supervision necessary to perform audit services.The auditor shall audit all funds of the Roanoke Higher Education Authority (RHEA) for the fiscal years ending June 30, 2020, 2021, 2022, 2023 and 2024 in accordance with the applicable standards outlined in section II.E below. The audit shall result in the preparation of financial statements from the audited records of RHEA. These financial statements shall be prepared in accordance with the applicable standards outlined in section II.E below and include all required note disclosures and supplemental informatio