210A Auditor’s report on annual return of party donations

(1)

A party secretary must, before the Electoral Commission receives the return required by section 210, obtain from the auditor appointed under section 206J a report on the return.

(2)

The auditor must state in the report whether, in the auditor’s opinion, the return fairly reflects the party donations received by the party secretary.

(3)

The auditor must make any examinations that the auditor considers necessary.

(4)

The auditor must specify in the report any case in which—

(a)

the return does not, in the auditor’s opinion, fairly reflect the party donations received by the party secretary:

(b)

the auditor has not received from the party secretary all the information that the auditor requires to carry out his or her duties:

(c)

proper records of party donations have not, in the auditor’s opinion, been kept by the party secretary.

(5)

The auditor—

(a)

must have access at all reasonable times to all records, documents, and accounts that relate to the party donations and that are held by the party or the party secretary; and

(b)

may require the party secretary to provide any information and explanations that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

Compare: 2007 No 111 s 52

Section 210A: substituted, on 1 March 2009, by section 6 of the Electoral Amendment Act 2009 (2009 No 1).