Canada Elections Act

Marginal note:Auditor’s report

• 360 (1) If a third party incurs partisan activity expenses, partisan advertising expenses, election advertising expenses or election survey expenses in an aggregate amount of $10,000 or more, its third-party expenses return filed under subsection 359(1) shall include a report made under subsection (2).

• Marginal note:Auditor’s report

  (2) The third party’s auditor shall report on the third-party expenses return and shall make any examination that will enable the auditor to give an opinion in the report as to whether the return presents fairly the information contained in the accounting records on which it is based.

• Marginal note:Statement

  (3) An auditor shall include in the report any statement that the auditor considers necessary, when

  • (a) the third-party expenses return that is the subject of the report does not present fairly the information contained in the accounting records on which it is based;

  • (b) the auditor has not received from the third party all of the required information and explanation; or

  • (c) based on the auditor’s examination, it appears that proper accounting records have not been kept by the third party.

• Marginal note:Right of access

  (4) The auditor shall have access at any reasonable time to all of the third party’s documents that, in the auditor’s opinion, are necessary to enable the auditor to prepare the report, and may require the third party to provide any information or explanation that, in the auditor’s opinion, is necessary to enable the auditor to prepare the report.