City human resources presented an ordinance amendment Monday to remove a Colorado certified public accountant (CPA) license from the minimum qualifications for the city auditor position, making the CPA a preferred rather than required credential.
Myra Romero, the city’s chief human resources and risk officer, told the council that the CPA credential is primarily designed for external auditors who issue financial statements under Generally Accepted Auditing Standards (GAAS). She said internal auditors operate under the Institute for Internal Auditors (IIA) Global Internal Audit Standards, which do not require CPA licensure, and HR recommends moving the CPA to a preferred qualification without changing pay.
Natalie Lovell, the appointed city auditor, spoke in favor of the change and described the modern internal-audit role as strategic, focused on governance, risk and internal controls. Lovell said the city’s internal auditing function is not responsible for issuing the city’s external financial statements and that keeping the CPA as a required minimum could disqualify candidates with operational, policy or public-administration backgrounds. She said the auditor’s office employs roughly 16 staff and that her two managers hold CPAs.
Council reaction: Several council members said Lovell’s interview and early performance impressed them and expressed willingness to support the change; Councilman Donaldson said he had received a written objection from a former city auditor and asked for more time to review whether removing the requirement is in the city’s best interest. The ordinance was discussed at work session and scheduled to return for council consideration in two weeks.
Why it matters: The change would alter the minimum hiring criteria for a high-level city executive position with oversight responsibilities for audits, compliance and governance. HR and the auditor argued the change aligns qualifications with contemporary internal-audit standards; some council members asked staff to confirm how many current auditor-office positions require CPAs and whether the pay band remains appropriate.
Next steps: The ordinance will return to council for formal action at the next meeting; staff committed to provide additional benchmarking data on staff CPAs and position-level qualification requirements before the vote.