Electoral Finance Act 2007

  • repealed
52 Auditor's report on annual return of party donations
  • (1) Every financial agent must, before the Electoral Commission receives the return required by section 51, obtain from the auditor appointed under section 10 a report on the return.

    (2) The auditor must state in the report whether or not, in the auditor's opinion, the return fairly reflects the party donations received by the financial agent.

    (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 financial agent:

    • (b) the auditor has not received from the financial agent 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 financial agent.

    (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 financial agent; and

    • (b) may require the financial agent to provide any information and explanations that, in the auditor's opinion, may be necessary to enable the auditor to prepare the report.