Reference Guide for Auditors

This guide contains information necessary for the registered company auditors to effectively audit disclosures of political donations received and electoral expenditure incurred as well as claims for payment for public funding from the Election Campaigns Fund, Administration Fund and Policy Development Fund. It outlines auditing requirements and auditor responsibilities.

As an auditor you are required to audit information included in the disclosure of political donations and electoral expenditure.

In addition, this guide must be read in conjunction with the Election Funding, Expenditure and Disclosures Act 1981 (the Act) and the Election Funding, Expenditure and Disclosures Regulation 2009 (the Regulation) as well as the relevant Funding and Disclosure Guide issued by the NSWEC.