sec.135DAudit certificates to accompany particular returns

### sec.135D Audit certificates to accompany particular returns This section applies if a person is required to give the electoral commission— a return about electoral expenditure incurred by a registered political party that endorsed a candidate in an election under section 125 ; or a return about amounts received, paid and outstanding under section 125G . The return must be accompanied by a certificate from an auditor stating— that the auditor was given full and free access at all reasonable times to the records related to a matter required to be disclosed in the return; and the auditor examined the records mentioned in paragraph (a) that the auditor considered material for giving the certificate; and the auditor received all the information and explanations the auditor asked for in relation to any matter required to be stated in the certificate, subject to any qualifications stated in the certificate; and the auditor has no reason to think any statement in the declaration is not correct. The electoral commission may waive compliance with the requirement to give an audit certificate if the electoral commission considers the cost of compliance with the requirement would be unreasonable. A return required to be accompanied by a certificate from an auditor is taken not to have been given as required under this part if the return is not accompanied by the certificate. s 135D ins 2023 No. 8 s 52 (sec.135D-ssec.1) This section applies if a person is required to give the electoral commission— a return about electoral expenditure incurred by a registered political party that endorsed a candidate in an election under section 125 ; or a return about amounts received, paid and outstanding under section 125G . (sec.135D-ssec.2) The return must be accompanied by a certificate from an auditor stating— that the auditor was given full and free access at all reasonable times to the records related to a matter required to be disclosed in the return; and the auditor examined the records mentioned in paragraph (a) that the auditor considered material for giving the certificate; and the auditor received all the information and explanations the auditor asked for in relation to any matter required to be stated in the certificate, subject to any qualifications stated in the certificate; and the auditor has no reason to think any statement in the declaration is not correct. (sec.135D-ssec.3) The electoral commission may waive compliance with the requirement to give an audit certificate if the electoral commission considers the cost of compliance with the requirement would be unreasonable. (sec.135D-ssec.4) A return required to be accompanied by a certificate from an auditor is taken not to have been given as required under this part if the return is not accompanied by the certificate. - (a) a return about electoral expenditure incurred by a registered political party that endorsed a candidate in an election under section 125 ; or - (b) a return about amounts received, paid and outstanding under section 125G . - (a) that the auditor was given full and free access at all reasonable times to the records related to a matter required to be disclosed in the return; and - (b) the auditor examined the records mentioned in paragraph (a) that the auditor considered material for giving the certificate; and - (c) the auditor received all the information and explanations the auditor asked for in relation to any matter required to be stated in the certificate, subject to any qualifications stated in the certificate; and - (d) the auditor has no reason to think any statement in the declaration is not correct.