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Audit of third-party regulated activities in a federal election

Understand what is required if you have been engaged to provide an audit opinion on a third party's regulated activities expenses.

Under the Canada Elections Act, a third party incurring regulated activity expenses for activities carried out during pre-election or election periods, in an aggregate amount of $10,000 or more, must appoint an auditor to express an opinion on the Third Party Expense Report.

Audit of Third Party Regulated Activities in a Federal Election provides guidance to assist auditors and is a supplement to our Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act.

Note for Practitioners:

There are no changes in the Canada Elections Act regarding political financing since the last general election in 2019. The 4th edition of this guide is the latest version and is applicable for the 2021 federal election.

You will learn about:

  • how a third party is defined
  • maximum regulated activities expenses allowed in the pre-election and election periods
  • how to handle contributions
  • how the Third Party Expense Report is prepared, published and audited
  • auditor eligibility
  • deadlines for filing
  • legal and regulatory requirements
  • access to information and terms of engagement

For inquiries regarding this guide, contact CPA Canada.