Canada Elections Act

Marginal note:Auditor’s report on return on election expenses

• 453 (1) As soon as practicable after an election, the auditor of a candidate shall report to the candidate’s official agent on the electoral campaign return referred to in paragraph 451(1)(a) 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:Checklist

  (2) The auditor’s report shall include a completed checklist for audits in the prescribed form.

• Marginal note:Statement

  (3) 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 candidate or his or her official 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 official agent.

• Marginal note:Right of access

  (4) The auditor shall have access at any reasonable time to all documents of the candidate, and may require the candidate and his or her official 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

  (5) A person referred to in subsection 85(2) who is a partner or an associate of an auditor of a candidate 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 (4), in the preparation of the auditor’s report.