Q1 As a State Government candidate, do I need to have my disclosure reviewed by an auditor if I didn't receive any donations and didn't incur expenditure?Yes, all disclosures, including 'nil' disclosures, must be audited by a registered company auditor unless the Authority has approved an exemption (contact the Authority for more details).
Q2 As a group of candidates at a State election, do we need to have our disclosure reviewed by an auditor if we didn't receive any donations and didn't incur expenditure?Yes, all disclosures, including 'nil' disclosures, must be audited by a registered company auditor unless the Authority has approved an exemption (contact the Authority for more details).
Q3 As a political donor, do I need to have my disclosure reviewed by an auditor?No, disclosures by political donors do not require an auditor review.
Q4 Are there specific situations where the Authority does not require an auditor review?In the case of a disclosure by a Local Government candidate or group and a Local Government councillor (or mayor) an audit certificate is only required where there is more than $2,500 in political donations or more than $2,500 in electoral expenditure. In all other situations a disclosure must be audited by a registered company auditor.
Q5 Does a claim for payment need an auditor review?Yes, all claims for payment need to be reviewed by an auditor.
Q6 Can I claim the cost of the audit?No, the cost of the audit is not included in the definition of electoral communication expenditure and is therefore not able to be claimed, however the cost would still be disclosed as electoral expenditure.
Q7 I won't receive any more donations nor will I incur any more expenditure during this financial year. Does this mean that I can have my disclosure audited before the end of the financial year?No, your disclosure can only be audited once the disclosure period has ended (ie 30 June), as the audit review is required to cover the entire disclosure period.
Q8 Does a claim for funding need to be signed by an auditor?Yes, it does.