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.

Note to practitioners:

An update to the guide for the 2019 federal election is in development. The planned release date is September 2019.

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