Auditing electoral campaign returns for federal candidates

If you have been appointed under the Canada Elections Act to prepare or audit an electoral campaign return for a federal candidate, you have specific responsibilities.

A Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act provides practical guidance and includes a suggested audit program as well as a sample independent auditor’s report.

Note for practitioners:

There are no changes in the Canada Elections Act regarding political financing since the last general election in 2019. The 11th edition of this guide is the latest version and is applicable for the 2021 federal election.

You will learn about:

• performing an audit in this specific context
• financial reporting provisions for contributions, expenses and other items
• timing, declarations and reimbursement of expenses
• administrative requirements in the event of a candidate withdrawal
• legislative and legal requirements for the candidate’s audit
• practical tips for filing electronically

For inquiries regarding this guide, contact CPA Canada.