(1) Within 50 working days after the day on which the declaration required by section 193(5) of the Electoral Act 1993 is made, a party's financial agent must file with the Electoral Commission a return setting out the party's election expenses.
(2) Every return filed under subsection (1) must be—
(a) in the form required by the Electoral Commission and include a statutory declaration made by the financial agent and the party secretary, each declaring that, to the best of his or her knowledge and belief,—
(i) the return correctly sets out all the information required to be provided; and
(ii) a fair assessment has been made of the commercial value of any materials and advertising spaces used in party advertisements; and
(b) accompanied by an auditor's report obtained under section 107.