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. 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).