Auditor’s report

(1) As soon as feasible after polling day, a candidate’s auditor shall report to the candidate’s official agent on the electoral campaign return 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.

Checklist

(2) The auditor’s report shall include a completed checklist for audits in the prescribed form.

Statement

(3) 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 the information and explanations that the auditor required; or

(c) based on the examination, it appears that the official agent has not kept proper financial records.

Right of access

(4) The auditor shall have access at any reasonable time to all of the candidate’s documents, and may require the candidate and their official 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

(5) No person referred to in subsection 477.3(2) who is a partner or an associate of a candidate’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 (4), in the preparation of the auditor’s report.

2014, c. 12, s. 86.