Independent inspection of independent participants

1. An independent participant who, during an electoral political campaign, has received income exceeding the amount of 70 AMEs applied to an election, must conclude a contract with an audit firm for an independent examination of an independent participant. The treasurer of an electoral political campaign shall present a copy of the said contract to the Central Electoral Commission no later than within 25 days after the proclamation of the final results of the election/rerun election or the referendum.

2. The Central Electoral Commission shall organise independent examinations of independent participants who have received an income in the amount of 70 AMEs or less during electoral political campaigning. In order to carry out an independent examination of independent participants referred to in this paragraph, the Central Electoral Commission shall have the right to purchase services of audit firms or auditors under the procedure laid down by legal acts.
3. An auditor shall be a natural person holding the title of a certified auditor granted according to the procedure laid down by law. An independent examination may not be carried out by the treasurer a campaigner or a candidate.

4. An auditor:

1) must carry out an independent examination of an independent participant in compliance with the legal acts of the Republic of Lithuania, international standards of the related services and in pursuance of the terms of reference approved by the Central Electoral Commission defining the scope of work assigned to the auditor. The auditor must prepare an auditor’s report on factual findings;

2) shall have the right to obtain documents from the electoral political campaign treasurer, the independent participant or the Central Electoral Commission needed to carry out an independent inspection of the independent participant.

5. An auditor's report of factual findings shall be a document in which an auditor provides results of an independent examination of an independent participant. The report shall be prepared under the procedure laid down by this Code, in compliance with the international standards of the related services and in pursuance of the terms of reference approved by the Central Electoral Commission defining the scope of work assigned to the auditor.
6. An independent participant must cooperate with an auditor who carries out an independent examination of the independent participant and produce the data, documents and other information needed to carry out this examination.