Requirement to appoint auditor

(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