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Technical Services News
The technical services area of CPA Ontario works with Ontario government ministries and agencies through ad hoc groups or task forces to focus on accounting and auditing issues specific to the Ontario financial reporting environment.
These guideline(s) have been developed to assist members. CPA Ontario does not warrant or represent its completeness, currency or accuracy, and takes no responsibility for the content or selection.
The Guidelines for members Appointed as Auditors Under the Ontario Election Finances Act provides practical guidance for auditors reporting under the Ontario Election Finances Act on the relevant year-end or campaign period financial statements of a leadership contestant, candidate, constituency association and political party. These guidelines reflect amendments to the Act, as well as applicable changes to the CPA Canada Handbook - Assurance in respect of the requirements of the Canadian Auditing Standards (CAS).
The purpose of this Guide is to provide practical guidance to auditors appointed under the Canada Elections Act reporting on the “Candidate’s Electoral Campaign Return” of a candidate in a federal election, and to candidates and their official agents on the significant financial reporting requirements of the Act. Samples of a consent letter, audit engagement letter and representation letter, as well as an auditor's report that is considered appropriate for this type of engagement, are also included in the Guide. The Guide has been updated to reflect Canadian Auditing Standards (CASs) effective for audits of financial statements and other historical financial information for periods ending on or after December 14, 2010.
Guide for Auditors of Registered Electoral District Associations Appointed Under the Canada Elections Act
Assists auditors who are engaged to report on an association’s Financial Transactions Return. Includes a sample independent auditor's report.