Part VII

Referendums
Chapter II

Financial controls

Returns

Auditor’s report on return
121
1
Where during any referendum period the referendum expenses incurred by or on behalf of a permitted participant exceed £250,000, a report must be prepared by a qualified auditor on the return prepared under section 120 in respect of those expenses.
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.