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.

Ebook |  Item # 70006156 |  $25

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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.

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