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Electoral Act 1993

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

210H: Auditor’s report on annual financial statements

You could also call this:

"Checking a party's money records with an auditor's report"

Illustration for Electoral Act 1993

If you are a party secretary, you need to get an auditor's report on your party's annual financial statements if required by law or your party's constitution. You must give a copy of this report to the Electoral Commission when you provide them with your party's annual financial statements, as stated in section 210G. This means you have to send two things to the Electoral Commission: your party's annual financial statements and the auditor's report on those statements.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS808112.

Topics:
Government and voting > Elections
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210G: Annual financial statements to be provided to Electoral Commission, or

"Parties must give the Electoral Commission their yearly money reports within 6 months of their balance date."

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210I: Publication of annual financial statements, or

"Sharing reports on how election money is spent"

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

210HAuditor’s report on annual financial statements

  1. This section applies if an auditor’s report is required to be obtained on a party’s annual financial statements by—

  2. any enactment; or
    1. the party’s constitution.

      1. When providing a copy of the party’s annual financial statements to the Electoral Commission in accordance with section 210G the party secretary must also provide to the Electoral Commission a copy of the auditor’s report obtained on the statements.

      Notes
      • Section 210H: inserted, on , by section 29 of the Electoral Amendment Act 2022 (2022 No 80).