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Canada Elections Act

Version of section 360 from 2003-01-01 to 2019-06-12:


Marginal note:Auditor’s report

  •  (1) The election advertising report of a third party that incurs $5,000 or more in election advertising expenses must include a report made under subsection (2).

  • Marginal note:Auditor’s report

    (2) The third party’s auditor shall report on the election advertising report and shall make any examination that will enable the auditor to give an opinion in the report as to whether the election advertising report presents fairly the information contained in the accounting records on which it is based.

  • Marginal note:Statement

    (3) An auditor shall include in the report any statement that the auditor considers necessary, when

    • (a) the election advertising report that is the subject of the auditor’s report does not present fairly the information contained in the accounting records on which it is based;

    • (b) the auditor has not received from the third party all of the required information and explanation; or

    • (c) based on the auditor’s examination, it appears that proper accounting records have not been kept by the third party.

  • Marginal note:Right of access

    (4) The auditor shall have access at any reasonable time to all of the documents of the third party, and may require the third party to provide any information or explanation, that, in the auditor’s opinion, is necessary to enable the auditor to prepare the report.


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