North Miami Beach leaders, concerned that the city's long-time auditing firm wasn't as thorough as they'd have liked, voted earlier this month to bring in new auditors.

But in hiring Brickell-based Sharpton, Brunson & Co., the City Council may be contracting with a firm with financial problems of its own.

With a 5-2 vote by the council on Nov. 3, the city signed a three-year contract with the accounting firm, led by a well known South Florida CPA, Darryl K. Sharpton.

Two council members have expressed concerns, though, that the accountant's own financial record includes nearly a dozen federal tax liens amounting to more than $1 million, several finance-related court judgments and at least one foreclosure.

``It seemed to me that there was a pattern of not paying taxes,'' Councilwoman Beth Spiegel recalled on Monday. ``It bothered me.''

Because of her concerns, the council delayed the vote until earlier this month.

Neither Sharpton nor his partner, Tony Brunson, responded to several requests for interviews.

Documents spanning much of Sharpton's 28-year career as an accountant in Florida show IRS claims that he has failed to pay his taxes.

Since 1993, Sharpton has received federal tax liens amounting to $807,000 related to his personal income taxes, according to county records. Of that amount, he's paid off $288,800, according to lien release certificates.

Federal tax liens for two of his companies amount to $250,000. Documents show $50,787 of that has been repaid.

But county documents reveal there is no record he's paid personal income taxes since 2002, and no record Sharpton, Brunson Consulting paid corporate income taxes for four years between 1999 and 2004.

IRS spokesman Michael Dobzinski said the agency could not disclose whether Sharpton or his consulting firm has paid back additional funds.

Court documents also show Sharpton, Brunson Consulting owed $15,879 to a South Florida bank this year.

The duo's other Miami-based firm -- Sharpton, Brunson & Co. -- will audit North Miami Beach's finances.

A three-person review panel ranked Sharpton's firm as the best company for the city.

City Manager Kelvin Baker said that the city does not investigate each firm's accountants, instead relying on references.

``In none of our bidding processes do we go into those issues with our vendors,'' he said.

``We don't go into backgrounds of one's legal issues and litigation issues. At the end of the day, you don't know if there's validity or not.''

Baker noted that Sharpton's firm has served several cities in the past, including South Miami, Opa-locka and the Village of El Portal.

Although he did not say Sharpton's finances was an issue of concern, Baker added: ``Would I want someone without these issues? Of course, I would.''

Like Spiegel, Councilwoman Barbara Kramer voted to not hire the company because of its president's past.

``I spoke to a lot of accountants who were saying this doesn't show much responsibility,'' she said.

Kramer noted, however, that Sharpton is the managing parter and will likely not play a direct role during the audit, which will be led by Brunson.

The city manager echoed her thoughts, saying that the company's licensed professionals should not be blamed for Sharpton, ``who has all this stuff going on.''

But resident Allison Robie, who voiced her concerns at the city meeting, disagrees.

``He's still in the picture,'' she said, adding that Sharpton should be accountable since he is the firm's president.

``Don't tell me he's severed his ties when it comes to North Miami Beach.''