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

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).

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.

(2) Seuls peuvent exercer la charge de vérificateur d’un tiers :

a) les membres en règle d’un ordre professionnel, d’une association ou d’un institut de comptables professionnels;

b) les sociétés formées de tels membres.

Ineligibility criteria Inadmissibilité

(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.

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.

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.

2000, c. 9, s. 355; 2018, c. 31, s. 228.