75A. Supporting documents, etc., for returns respecting election expenses

Amended

Last amended by an amending law of 2023. 2 amendments in all.

(1)

A candidate and his or her election agent at an election must maintain, for the period specified in subsection (2), the following documents relating to the election (collectively called in this section the supporting documents):

(a)

every bill and receipt mentioned in section 66(1) relating to the candidate;

(b)

every written authority mentioned in section 68(4) given by the election agent.

(2)

For the purposes of subsection (1), the period is one year after the date of publication of the notice under section 75(1) on the return respecting election expenses for the candidate in the election.

(3)

The Returning Officer may, by written notice at any time during the period specified in subsection (2), require the candidate or the election agent, or both of those persons, to furnish, within such time as may be specified in the notice, any supporting document or any other information relating to the return respecting election expenses.

(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 —

(a)

the return respecting election expenses presents fairly the content contained in the supporting documents on which it is based; and

(b)

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) —

(a)

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

(b)

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.

(4)

The candidate or the election agent who is given a written notice under subsection (3) must comply with the notice.

(5)

The candidate and the election agent are jointly and severally responsible for complying with the requirements of subsections (1) and (where applicable) (4).

(6)

Any person who contravenes subsection (1) or (4) shall be guilty of an illegal practice.

(7)

This section is in addition to and not in derogation of section 61.