Canada Elections Act
Marginal note:Auditor’s report
426 (1) The auditor of a registered party shall report to its chief agent on its financial transactions return and trust fund return referred to in section 428 and shall make any examination that will enable the auditor to give an opinion in the report as to whether it presents fairly and in accordance with generally accepted accounting principles the information contained in the financial records on which it is based.
(2) An auditor shall include in the report under subsection (1) any statement the auditor considers necessary if
(a) the financial transactions return that is the subject of the report does not present fairly and in accordance with generally accepted accounting principles the information contained in the financial records on which it is based;
(b) the auditor has not received from registered agents and officers of the registered party all of the required information and explanation; or
(c) based on the examination, it appears that proper accounting records have not been kept by the registered party.
Marginal note:Right of access
(3) The auditor for a registered party shall have access at any reasonable time to all documents of the party, and may require the registered agents and officers of the party to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.
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