The State Auditor is the chief administrator of the Office of the State Auditor. The State Auditor must be elected by the Legislature by a joint ballot of the Senators and Representatives in convention and holds office for a term of 4 years or until a successor is elected and qualified. The State Auditor shall exercise such powers and perform such duties as are set forth in this chapter. In the event the office of State Auditor becomes vacant because of death, resignation, removal or other cause, the deputy auditor shall perform the administrative and statutory duties of the State Auditor until the appointment of a person to fill such vacancy. The appointment of a person to fill such vacancy must be made immediately by the President of the Senate or, if that office is vacant, by the Speaker of the House, and the person appointed holds that office until the Legislature meets in regular or special session and either confirms the appointment of the person or chooses another person to fill the office during the unexpired term.   [PL 2025, c. 287, §1 (AMD).]

A person elected to the office of State Auditor must hold certification related to accounting, auditing or financial analysis or hold a degree in business for finance from an accredited postsecondary educational institution. If a person elected to the office of State Auditor fails to become so qualified within 2 years of being sworn into office, that person is ineligible for reelection as State Auditor.   [PL 2025, c. 287, §1 (AMD).]