Auditing third party election advertising for federal candidates

Understand what is required if you have been engaged to provide an audit opinion on a federal candidate's advertising expenses.

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Under the Canada Elections Act, a third party incurring advertising expenses over $5,000 must appoint an auditor to express an opinion on the Third Party Election Advertising Report.

Audit of Third Party Advertising 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 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:

  • how a third party is defined
  • maximum election advertising expenses allowed
  • how to handle contributions
  • how the Third Party Election Advertising Report is prepared, published and audited
  • auditor eligibility
  • deadlines for filing
  • legal and regulatory requirements
  • access to information and terms of engagement