Municipal Campaign – Auditor Engagement

Political Finances


Requirements before engagement:

The candidate and/or appointed campaign financial manager must:

  1. Engage with Chaplin & Co. LLP, Chartered Professional Accountants (Chaplin & Co.) at the latest 1 month prior to polling day. (It is highly recommended that the candidate and the campaign financial manager meet with a representative from Chaplin & Co. prior to starting the campaign to discuss election finance practices and procedures.)

  2. Have a campaign bank account which:

    1. Returns cancelled cheques (images of cheques that were issued that cleared the bank) to the account holder.

    2. Uses a duplicate deposit book (or similar record) to record deposit transactions.

  3. Must be prepared to use Microsoft Excel Workbooks and spreadsheets we provide to record bank transaction information and fundraising details.

  4. For Audit, provide monthly campaign bank account statements, from opening up to current time with all cancelled cheques.

  5. For Audit, provide invoices for all campaign expenses organized and submitted for audit using a voucher system.

  6. Items 2, 3, 4, and 5 above must be available within 3 weeks after the campaign period end date if a general election, or withing 1 week after the campaign period end date if a by-election.

  7. If the candidate runs their campaign in the City of Toronto and uses the municipal EFFS system, the candidate must input all contributor information into EFFS and provide an auditor user account

Engagement Process:

  1. In order for Chaplin & Co. to become your campaign auditor an agreement must be signed by you. The agreement in this case is called an Engagement. If you meet and agree to the requirements noted above and would like to request Chaplin & Co. to become your appointed campaign auditor you will need to complete and submit the engagement request form to begin the process. Chaplin & Co. will be in touch with you shortly after your submission to discuss the possibility of working as your campaign auditor.