Singapore legislation
Clause 37
Clause 37
Amendment of section 75A
Section 75A of the principal Act is amended by inserting, immediately after subsection (3), the following subsections:“(3A) In addition to subsection (3), the Returning Officer may, at any time during the period specified in subsection (2), audit or cause to be audited by a person approved by the Returning Officer, any return respecting election expenses transmitted under section 74(1) or 74A(1) (as the case may be) by an election agent of a candidate on behalf of the candidate, in accordance with generally accepted accounting standards to report whether —
the return respecting election expenses presents fairly the content contained in the supporting documents on which it is based; and
the provisions of this Act relating to returns respecting election expenses and any statement or declaration relating thereto have been in all respects complied with.(3B) For the purpose of carrying out an audit of any return respecting election expenses by an election agent of a candidate on behalf of the candidate, the Returning Officer or a person approved under subsection (3A) (each called in this subsection and subsection (3C) an auditor) —
is to have access at any reasonable time to all of the candidate’s documents and his or her election agent’s documents, and the supporting documents and other records, books, vouchers, documents, stores or other property subject to the audit; and
may require the candidate and his or her election agent, or the political party to whom the candidate belongs, to provide any information or explanation that the auditor needs to prepare the auditor’s report under subsection (3A).(3C) If a candidate or his or her election agent, or a political party refuses access or to provide information or explanation, required under subsection (3B), to an auditor, the auditor may state in the auditor’s report under subsection (3A) that the auditor has not received all the information and explanation required for the purpose of subsection (3B).(3D) The Returning Officer must not approve any person under subsection (3A) to be an auditor unless the person is an individual who is registered or deemed to be registered in accordance with the Accountants Act 2004 as a public accountant.”.