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Electoral Act 1993

Election expenses, donations, and annual financial statements - Election expenses of parties

206K: Persons eligible to be appointed as auditor

You could also call this:

"Who can be chosen to check the election finances"

Illustration for Electoral Act 1993

You can be appointed as an auditor under section 206J unless you are a few specific types of people. You cannot be an auditor if you are a constituency candidate or a list candidate. You also cannot be an auditor if you work for one of these candidates or for a party.

You cannot be an auditor if you are part of a company that is not a registered audit firm under the Auditor Regulation Act 2011. This also applies if your company is not recognised under section 36(1)(f) or (g) of the Financial Reporting Act 2013. You are also not eligible if section 36(1) of the Financial Reporting Act 2013 says you cannot be an auditor.

You cannot be an auditor if you are a Returning Officer. There are rules about who can and cannot be an auditor to make sure the process is fair.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1867476.

Topics:
Government and voting > Elections
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206J: Appointment of auditor for party, or

"Choosing an auditor for your political party"

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206L: Auditor's report on return of party's election expenses, or

"A report from an auditor to check a party's election expenses are correct and within the limit."

Part 6AElection expenses, donations, and annual financial statements
Election expenses of parties

206KPersons eligible to be appointed as auditor

  1. A person is eligible to be appointed as an auditor under section 206J unless that person is—

  2. a constituency candidate; or
    1. a list candidate; or
      1. an employee or partner of a person referred to in paragraph (a) or (b); or
        1. an officer or employee of a party; or
          1. a body corporate that—
            1. is not a registered audit firm (within the meaning of the Auditor Regulation Act 2011); and
              1. is not recognised as referred to in section 36(1)(f) or (g) of the Financial Reporting Act 2013; or
              2. a person who, by virtue of section 36(1) of the Financial Reporting Act 2013, may not be appointed or act as an auditor of an entity; or
                1. a Returning Officer.

                  Compare
                  • 1993 No 87 s 214D(2) (pre-20 December 2007);
                  • 2007 No 111 s 12
                  Notes
                  • Section 206K: inserted, on , by section 6 of the Electoral Amendment Act 2009 (2009 No 1).
                  • Section 206K(e): replaced, on , by section 17 of the Financial Reporting Amendment Act 2014 (2014 No 64).
                  • Section 206K(f): replaced, on , by section 126 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).