Auditors appointed in Quebec under the Canada Elections Act
The Order reminds its members that, under the Chartered Professional Accountants Act, only members in good standing of the Quebec CPA Order who hold a public accountancy permit (CPA auditor) may perform audit engagements on financial information in Quebec. A person eligible to be an auditor is set out in subsection 477.3(1) of the Canada Elections Act as “(a) a person who is a member in good standing of a corporation, association or an institute of professional accountants; or (b) a partnership of which every partner is a member in good standing of a corporation, association or an institute of professional accountants”. Under the Chartered Professional Accountants Act, any violation of this provision amounts to the illegal practice of public accountancy.
Read the documents published by CPA Canada on the federal election:
- A Guide for the Auditor of a Candidate in a Federal Election Pursuant to the Canada Elections Act (October 2015)
- Guide for Auditors of Registered Electoral District Associations Appointed Under the Canada Elections Act (2nd edition - automn 2018)
- Audit of Third Party Advertising in a Federal Election (2015)