319C
In forceAudit report
Part 11Election funding and financial disclosure
Division 13AAudits
319C Audit report
(1)
An auditor who conducts an audit of a participant in an election under this division must prepare a report about the audit.
(2)
The report—
(a)
must state whether, in the appointed auditor’s opinion—
(i)
the matters audited were truthful and accurate; and
(ii)
the election participant has, or may have, contravened a provision of this part; and
(b)
may suggest ways the practices or systems the election participant uses to manage its financial affairs may be improved to assist the participant’s compliance with this part.
(3)
The auditor must give a copy of the report to—
(a)
the commission; and
(b)
the election participant.
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