Sec. 22. If the county auditor is unable to perform the fiscal requirements of the county auditor's position, the county shall hire or contract with a qualified certified public accountant to:
(1) provide guidance to the county auditor regarding the performance of the county auditor's responsibilities; or
(2) perform the county auditor's fiscal responsibilities.
The county auditor is considered to be unable to perform the fiscal requirements of the county auditor's position if the county is declared unauditable under IC 5-11-1-9(b).