Only returns lodged on behalf of a registered political party, associated entity, third party, candidate or group of candidates, are required to be accompanied by an audit certificate.
Returns relating to a period falling within the designated period of an election are covered by the lodgement of two ‘bulk’ audit certificates. Bulk audit certificates cover multiple returns.
- The first bulk audit certificate must be lodged 7 days before polling day and covers all returns lodged for the periods between the start of the designated period and 7 days before polling day.
- The second bulk audit certificate is due when the last designated period return is due. This certificate will cover the remainder of the designated period returns.
For information on the meaning of 'designated period', please see the Glossary of Terms in the FAD Portal.