Auditing electoral campaign returns for federal candidates

Learn about the significant reporting requirements when auditing electoral campaign returns for federal candidates.

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If you have been appointed under the Canada Elections Act to prepare or audit an electoral campaign return for a federal candidate, you have specific responsibilities.

A Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act provides practical guidance and includes a suggested audit program as well as a sample independent auditor’s report.

You will learn about:

  • performing an audit in this specific context
  • financial reporting provisions for contributions, expenses and other items
  • timing, declarations and reimbursement of expenses
  • administrative requirements in the event of a candidate withdrawal
  • legislative and legal requirements for the candidate’s audit
  • practical tips for filing electronically


Chartered Professional Accountants of Canada (CPA Canada) annually offers its views on priorities for the federal budget. Review past submissions of pre-budget briefs and consultations, and post-budget release opinions and commentary.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.