Canada Elections Act

Marginal note:Auditor’s report

• 435.33 (1) As soon as practicable after the end of a leadership contest, the auditor of a leadership contestant who has accepted contributions of $5,000 or more in total or incurred leadership campaign expenses of $5,000 or more in total shall report to the contestant’s financial agent on the leadership campaign return and shall, in accordance with generally accepted auditing standards, 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 financial records on which it is based.

• Marginal note:Statement

  (2) The auditor’s report shall include any statement that the auditor considers necessary if

  • (a) the return does not present fairly the information contained in the financial records on which it is based;

  • (b) the auditor has not received from the leadership contestant or his or her financial agent all the information and explanation that the auditor required; or

  • (c) based on the examination, it appears that proper accounting records have not been kept by the financial agent.

• Marginal note:Right of access

  (3) The auditor shall have access at any reasonable time to all documents of the leadership contestant and may require the contestant and his or her financial agent to provide any information or explanation that, in the auditor’s opinion, is necessary to enable the auditor to prepare the report.

• Marginal note:Ineligible to prepare report

  (4) A person referred to in subsection 435.1(2) who is a partner or an associate of an auditor of a leadership contestant or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, may not participate, other than in the manner referred to in subsection (3), in the preparation of the auditor’s report.