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Understand what is required if you have been engaged to provide an audit opinion on a third party's regulated activities expenses.
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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.
It’s said that a crisis brings out the best in people and, in most cases, that’s true. But there is a dark side to tough times, as fraudsters prey on people who are uncertain and looking for easy answers.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
April 2, 2020
Listen to this special edition Practitioner’s Pulse webinar where we answer some frequently asked questions around practice management issues and some key financial reporting and auditing implications of COVID-19.