E-3.3 - Election Act

Full text
110. The auditor of an authorized party shall examine the financial report made pursuant to section 113 and make his report as auditor in accordance with the directive issued by the Chief Electoral Officer in that regard.
1989, c. 1, s. 110; 1992, c. 38, s. 21.
110. The auditor of an authorized party shall proceed to examine the financial report made pursuant to section 113 and issue an auditor’s report attesting, if such is the case, that,
(1)  the financial report faithfully presents the financial position of the party on the date of the end of the fiscal year concerned and the income statement of its operations and the changes in its financial position for the fiscal year ended on that date, in accordance with generally recognized accounting principles, applied in the same manner as during the preceding fiscal year;
(2)  the accounting procedures or policies of the party are in accordance with accepted accounting principles and with the directives issued by the chief electoral officer in that regard.
1989, c. 1, s. 110.