be nominated by the Leadership Development Committee with input from the Board of Finance;
conduct an annual review of the accounts and records of the Church, all Boards and committees, the Treasurer and the Investment Committee;
submit a summary report of the annual review within four months of the end of each fiscal year to the Council and a copy to the Board of Finance;
conduct a complete audit at least once every five (5) years or at the discretion of the Council; and
have the authority to retain independent outside auditors or consultants to assist in the annual review or complete audit within the limits of the approved annual budget.