88.29 (1) On or before 2 p.m. on the filing date, a registered third party shall file with the clerk of the municipality in which he, she or it registered a financial statement and auditor’s report, each in the prescribed form, reflecting the registered third party’s campaign finances in relation to third party advertisements, (a)  in the case of a regular election, as of December 31 in the year of the election; and (b)  in the case of a by-election, as of the 45th day after voting day. 2016, c. 15, s. 61. Same (1.1) If a third party’s campaign period ends as described in paragraph 2.1 of section 88.28, the financial statement and auditor’s report must reflect the third party’s campaign finances as of the day the campaign period ended. 2021, c. 5, Sched. 4, s. 8. Error in financial statement (2) If an error is identified in a filed financial statement, the registered third party may withdraw the statement and, at the same time, file a corrected financial statement and auditor’s report on or before the applicable filing date under section 88.30. 2016, c. 15, s. 61. Supplementary financial statement and auditor’s report (3) If the campaign period for the registered third party in relation to an election in the municipality continues during all or part of the supplementary reporting period, the registered third party shall, before 2 p.m. on the supplementary filing date, file a supplementary financial statement and auditor’s report for the supplementary reporting period. 2016, c. 15, s. 61. Supplementary report (4) A supplementary financial statement or auditor’s report shall include all the information contained in the initial statement or report filed under subsection (1), updated to reflect the changes to the registered third party’s campaign finances during the supplementary reporting period. 2016, c. 15, s. 61. Auditor (5) An auditor’s report shall be prepared by an auditor licensed under the Public Accounting Act, 2004. 2016, c. 15, s. 61. Exception re auditor’s report (6) No auditor’s report is required if the total contributions received and total expenses incurred in the registered third party’s campaign in relation to third party advertisements during an election in the municipality up to the end of the relevant period are each equal to or less than $10,000. 2016, c. 15, s. 61. Notice from clerk, before filing date (7) At least 30 days before the filing date, the clerk shall give notice of the filing requirements of this section and the penalties set out in subsections 88.27 (1) and 92 (4) to every registered third party that registered in the municipality. 2016, c. 15, s. 61. Same, before supplementary filing date (8) At least 30 days before the supplementary filing date, the clerk shall give notice of the filing requirements of this section and the penalties set out in subsections 88.27 (1) and 92 (4) to every registered third party that gave notice to the clerk under paragraph 4 of section 88.28. 2016, c. 15, s. 61. Electronic filing (9) The clerk may provide for electronic filing under this section and may establish conditions and limits with respect to electronic filing. 2016, c. 15, s. 61. Documents filed after filing date (10) If the documents required to be filed under this section are not filed by 2 p.m. on the day that is 30 days after the applicable day for filing the documents, the clerk shall accept the documents only for the purpose of making the documents available under subsection 88 (9.1). 2016, c. 15, s. 61. Report by clerk (11) As soon as possible after April 30 in the year following a regular election or 75 days after voting day in a by-election, the clerk shall make available to the public on a website or in another electronic format a list of all registered third parties for the election along with an indication of whether each has filed a financial statement and auditor’s report under subsection (1). 2016, c. 15, s. 61. Section Amendments with date in force (d/m/y) 2016, c. 15, s. 61 - 01/04/2018 2021, c. 5, Sched. 4, s. 8 - 19/04/2021 Filing dates and reporting periods for candidates, registered third parties