BIRMINGHAM, Ala. - The Alabama Credit Union League is going outside to help CUs with opinion audits. To that end, the League said it has signed an agreement with a Birmingham accounting firm, Barfield, Murphy, Shank & Smith, to offer the CPA opinion audits under "an exclusive marketing" arrangement. In using an outside CPA firm for the service, the League said it is joining Texas and Oklahoma as well as other Leagues which over the years have also hired outside firms, sometimes because of liability concerns or other factors. Traditional auditing service including supervisory audits will remain with the League staff. Barfield, Murphy, Shank & Smith formed in 1991 and with 70 employees is an independent member of Chicago-based BDO Seidman Alliance, the world's fifth largest accounting firm. "We are very pleased to have formed this relationship with a firm that has the credentials and standing of Barfield, Murphy, Shank & Smith," said Alabama Credit Union League President & CEO Gary B. Wolter.