Auditor’s report

(1) A nomination contestant’s auditor appointed in accordance with subsection 476.77(1) shall, as soon as feasible after the selection date, report to the contestant’s financial agent on the nomination campaign return for that campaign 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 it is based.

Statement

(2) The auditor shall include in the report any statement that the auditor considers necessary if

(a) the return does not present fairly 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 financial agent has not kept proper financial records.

Right of access

(3) The auditor shall have access at any reasonable time to all of the nomination contestant’s documents, and may require the contestant and their financial agent to provide any information or explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

Ineligible to prepare report

(4) No person referred to in subsection 476.77(3) who is a partner or an associate of a nomination contestant’s auditor or who is an employee of that auditor, or of the firm in which that auditor is a partner or associate, shall participate, other than in the manner referred to in subsection (3), in the preparation of the auditor’s report.

2014, c. 12, s. 86.