Part 3Referendum advertising
Registered promoters: Returns of referendum expenses
73Electoral Commission may require auditor’s report on return of registered promoter’s referendum expenses
If the Electoral Commission has reasonable grounds to believe that a return filed under section 72 may contain any false or misleading information, the Electoral Commission may require the registered promoter (at the registered promoter’s expense) to obtain a report on the return from an auditor.
The auditor must state in the report—
- the position shown by the return in respect of the requirement that the registered promoter’s total referendum expenses must not exceed the maximum amount specified in section 45; and
- either—
- whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or
- that the auditor has been unable to form an opinion as to whether the position stated under paragraph (a) is correct.
- whether, in the auditor’s opinion, the position stated under paragraph (a) is correct; or
The auditor must make any examinations that the auditor considers necessary.
The auditor must specify in the report any case in which—
- the auditor has not received from the registered promoter all the information that the auditor requires to carry out their duties; or
- proper records of the registered promoter’s referendum expenses have not, in the auditor’s opinion, been kept by the registered promoter.
The auditor—
- must have access, at all reasonable times, to all records, documents, and accounts that relate to the registered promoter’s referendum expenses and that are held by the registered promoter; and
- may require the registered promoter to provide any information and explanation that, in the auditor’s opinion, may be necessary to enable the auditor to prepare the report.



