Federal election: What you need to know as auditor
Will you be acting as auditor in the upcoming election campaign?
We remind you that, under the CPA 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.
Indeed, a person eligible to be an auditor is set out in the Canada Elections Act as a person who is a member in good standing of a corporation, association or an institute of professional accountants; or a partnership of which every partner is a member in good standing of a corporation, association or an institute of professional accountants. Under the CPA Act, any violation of this provision amounts to the illegal practice of public accountancy.
CPA Canada has published various guides to help you better understand the requirements and your responsibilities as auditor in the context of a federal election.
- A Guide for the Auditor of a Candidate in a Federal Election
11th edition – Fall 2019 ($) applicable for the 2021 federal election
- Guide for Auditors of Registered Electoral District Associations Appointed Under the Canada Elections Act
8th edition – Fall 2018 ($) applicable for the 2021 federal election
- Audit of third-party regulated activities in a federal election
4th edition – Fall 2019 ($) applicable for the 2021 federal election