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Electronic version
A Guide for the Auditor of a Candidate in a Federal Election (2007)
Staff contact
Andrée Lavigne, CA
research.studies@cica.ca
Objective
The objective of this Guide is to: - Provide practical guidance to auditors reporting on the "Electoral Campaign Return" of a Candidate in a federal election, and to candidates and their official agents on the significant accounting and financial reporting requirements of the Canada Elections Act;
- Determine the auditing procedures required to enable auditors to report on the Return.
Also available is a supplement to the Guide for the Auditor of a Candidate in a Federal Election: Audit of Third Party Advertising in a Federal Election. This supplement provides practical guidance to auditors on issues relating to third party election advertising. For more information, contact Elections Canada. It is important to note that this Guide does not apply to audits of Electoral Campaign Return for periods ending on or after December 14, 2010. Please refer to the updated Guide. |
