The city’s financial records and its financial statements shall be examined by a certified public accounting firm, licensed to perform financial audits in the state of Alaska. The completion of this examination with the accountants’ opinion on the financial statements must be completed by November 30 of each year. The accountants shall present the results of this examination to the council. The council shall then, if in agreement, accept the city’s financial statements for public record. (Prior code § 6.04.060)