Canada Elections Act
Marginal note:Auditor’s report
435 (1) A registered party’s auditor shall report to the party’s chief agent on the party’s financial transactions 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 the return is based.
(2) The auditor shall include in the report any statement that 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 all of the information and explanations that the auditor required; or
(c) based on the examination, it appears that the registered party has not kept proper financial records.
Marginal note:Right of access
(3) The auditor shall have access at any reasonable time to all of the party’s documents, and may require the party’s registered agents and officers to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.
- 2000, c. 9, s. 435
- 2003, c. 19, s. 39
- 2014, c. 12, ss. 84, 86
- Date modified: