N.J. Stat. Ann. § 40A:67-21

21. An authority shall conduct an annual audit of its accounts pursuant to section 15 of P.L.1983, c.313 (C.40A:5A-15), and for this purpose shall employ a certified public accountant or a registered municipal accountant, licensed pursuant to the laws of the State. The audit shall be completed and filed with the authority within four months after the close of its fiscal year, and the authority shall file a certified duplicate with the Director of the Division of Local Government Services in the Department of Community Affairs within five days after the original report is filed with the authority.