81Auditor’s report on return
(1)Where during a relevant campaign period the campaign expenditure incurred by or on behalf of a registered party in the relevant part or parts of the United Kingdom exceeds £250,000, a report must be prepared by a qualified auditor on the return prepared under section 80 in respect of that expenditure.
(2)The following provisions, namely—
(a)section 43(6) and (7), and
(b)section 44,
shall apply in relation to the appointment of an auditor to prepare a report under subsection (1) or (as the case may be) an auditor so appointed as they apply in relation to the appointment of an auditor to carry out an audit under section 43 or (as the case may be) an auditor so appointed.
(3)Subsection (1) of section 80 applies for the purposes of this section as it applies for the purposes of section 80.