Electoral Act 1992

This section applies if a person is required to give the commission—

a return about electoral expenditure incurred by a registered political party under section 283; or

a return about amounts received, paid and outstanding under section 290(4) or 294(4).

The return must be accompanied by a certificate from an auditor stating—

that the auditor was given full and free access at all reasonable times to the records related to a matter required to be disclosed in the return; and

the auditor examined the accounts and documents mentioned in paragraph (a) that the auditor considered material for giving the certificate; and

the auditor received all the information and explanations the auditor asked for in relation to any matter required to be stated in the certificate, subject to the qualifications, if any, stated in the certificate; and

the auditor has no reason to think any statement in the declaration is not correct.

The commission may waive compliance with the requirement to give an audit certificate if the commission considers the cost of compliance with the requirement would be unreasonable.

A return required to be accompanied by a certificate from an auditor is taken not to have been given as required under this part if it is not accompanied by the certificate.