Canada Elections Act

Marginal note:Requirement to appoint auditor

• 355 (1) A third party that is required to register under subsection 353(1) shall appoint an auditor without delay if it incurs the following expenses in an aggregate amount of $10,000 or more:

  • (a) partisan activity expenses in respect of partisan activities that take place during an election period;

  • (b) election advertising expenses in respect of election advertising messages that are transmitted during that period; and

  • (c) election survey expenses in relation to that period.

• Marginal note:Exception — deemed appointment

  (1.1) If, when the obligation under subsection (1) to appoint an auditor applies, a third party has an auditor who was appointed under subsection 349.8(1), the auditor is deemed to have been appointed under subsection (1).

• Marginal note:Eligibility criteria

  (2) The following are eligible to be an auditor for a third party:

  • (a) a person who is a member in good standing of a corporation, an association or an institute of professional accountants; or

  • (b) a partnership every partner of which is a member in good standing of a corporation, an association or an institute of professional accountants.

• Marginal note:Ineligibility criteria

  (3) The following persons are not eligible to be an auditor for a third party:

  • (a) the third party’s financial agent;

  • (b) a person who signed the application made under subsection 353(2);

  • (c) an election officer or a member of the staff of a returning officer;

  • (d) a candidate;

  • (e) the official agent of a candidate;

  • (f) the chief agent of a registered party or an eligible party; and

  • (g) a registered agent of a registered party.

• Marginal note:Notification of appointment

  (4) Every third party, without delay after an auditor is appointed, must provide the Chief Electoral Officer with the auditor’s name, address, telephone number and occupation and a signed declaration accepting the appointment.

• Marginal note:New auditor

  (5) If a third party’s auditor is replaced, it must, without delay, provide the Chief Electoral Officer with the new auditor’s name, address, telephone number and occupation and a signed declaration accepting the appointment.