Auditor’s report on annual return of party loans

1 This section applies to a return of party loans required to be filed under section 214C , except for a nil return filed under section 214E . 1A A party secretary must obtain a report on the return of party loans from the auditor appointed under section 206J . 2 The auditor must state in the report whether, in the auditor's opinion, the return of party loans fairly reflects the loans entered into by the party. 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 of party loans does not, in the auditor's opinion, fairly reflect the loans entered into by or on behalf of the party: 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 loans entered into by or on behalf of the party 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 loans entered into by or on behalf of the party and that are held by the party or the party secretary; and b may require the party secretary to provide any information and explanation that, in the auditor's opinion, may be necessary to enable the auditor to prepare the report. Section 214D : inserted , on 25 March 2014 , by section 41 of the Electoral Amendment Act 2014 (2014 No 8). Section 214D heading : replaced , on 1 January 2023 , by section 14(1) of the Electoral Amendment Act 2022 (2022 No 80). Section 214D(1) : replaced , on 1 January 2023 , by section 14(2) of the Electoral Amendment Act 2022 (2022 No 80). Section 214D(1A) : inserted , on 1 January 2023 , by section 14(2) of the Electoral Amendment Act 2022 (2022 No 80). Section 214D(2) : amended , on 1 January 2023 , by section 14(3) of the Electoral Amendment Act 2022 (2022 No 80). Section 214D(4)(a) : amended , on 1 January 2023 , by section 14(3) of the Electoral Amendment Act 2022 (2022 No 80).