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A Guide for the Auditor of a Candidate in a Federal Election

(aussi disponible en français)

A Guide for the Auditor of a Candidate in a Federal Election - This product is available in the following media types: Download (eBook)

Learn about the significant reporting requirements when auditing electoral campaign returns for federal candidates.

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A Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act 11th Edition

Note for practitioners:

  • There are no changes in the Canada Elections Act regarding political financing since the last general election in 2019. The 11th edition of this guide is the latest version and is applicable for the 2021 federal election.

If you have been appointed under the Canada Elections Act reporting on the “Candidate’s Electoral Campaign Return” of a candidate in a federal election, and to candidates and their official agents on the significant accounting and financial reporting requirements of the Act, you have specific responsibilities.

This guide will help you understand financial reporting provisions for contributions, the return, declarations and reimbursement of expenses, the administrative requirements in the event of a candidate withdrawal or death, death or incapacity of an official agent, the audit of a candidate, the auditor’s report on the return and on other legal and regulatory requirements and use of the electronic candidate’s return.

This Guide represents an update of the 2015 Guide. This edition of the Guide reflects the most recent amendments to the Act up to June 2019 and has been prepared based on the CPA Canada Handbook – Assurance, updated in February 2019.

A Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act provides guidance for the audit of a Candidate’s Electoral Campaign Return (Form EC 20120) (the “Return”).

The Guide is broken up into the following chapters:

Chapter 1: Introduction
Chapter 2: Financial Reporting Provisions
Chapter 3: The Return, Declarations and Reimbursement
Chapter 4: Withdrawal or Death of a Candidate, Death or Incapacity of an Official Agent
Chapter 5: The Audit of a Candidate
Chapter 6: The Auditor’s Report on the Return and on Other Legal and Regulatory Requirements
Chapter 7: Use of the Electronic Candidate’s Return


Exhibit 1: Sample Consent Letter
Exhibit 2: Sample Audit Engagement Letter
Exhibit 3: Sample Representation Letter
Exhibit 4: Considerations in Designing an Audit Program
Exhibit 5: Sample Note Describing the Financial Reporting Framework Applied to Preparing the Return
Exhibit 6: Independent Auditor’s Report
Exhibit 7: Considerations for Electronic Candidate’s Return

ISBN: 978-1-5254-0334-7
Publication Date: September 2019

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