206ZD Electoral Commission may require auditor’s report on return of registered promoter’s election expenses

(1)

If the Electoral Commission has reasonable grounds to believe that a return filed under section 206ZC may contain any false or misleading information, the Electoral Commission may require the registered promoter (at the registered promoter’s expense) to obtain from an auditor a report on the return.

(2)

The auditor must state in the report—

(a)

the position shown by the return in respect of the requirement that the registered promoter’s total election expenses must not exceed the maximum amount prescribed by section 206V; and

(b)

either—

(i)

whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or

(ii)

that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.

(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 auditor has not received from the registered promoter all the information that the auditor requires to carry out his or her duties; or

(b)

proper records of the registered promoter’s election expenses have not, in the auditor’s opinion, been kept by the registered promoter.

(5)

The auditor—

(a)

must have access at all reasonable times to all records, documents, and accounts that relate to the registered promoter’s election expenses and that are held by the registered promoter; and

(b)

may require the registered promoter to provide any information and explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.

Compare: 2007 No 111 s 128

Section 206ZD: inserted, on 1 January 2011, by section 15 of the Electoral (Finance Reform and Advance Voting) Amendment Act 2010 (2010 No 137).