Requirement to appoint auditor

(1) A third party that is required to register under subsection 349.6(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 relation to partisan activities that are carried out during a pre-election period;

(b) partisan advertising expenses in relation to partisan advertising messages that are transmitted during that period; and

(c) election survey expenses in relation to election surveys that are conducted during that period.

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.

Auditor — ineligible persons

(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 349.6(2);

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

(d) a potential candidate or — if the potential candidate is deemed to be a candidate under section 477 — their official agent;

(e) the chief agent of a registered party or eligible party;

(f) a registered agent of a registered party;

(g) a nomination contestant or their financial agent; and

(h) a leadership contestant or their leadership campaign agent.

Notification of appointment

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

New auditor

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

2018, c. 31, s. 223.