55The auditor for a registered political party shall examine the financial return referred to in paragraph 59(1) (b) and report, if such is the case, that, based upon the transactions recorded in the books, accounts and other records of the party,
(a)
the financial return is presented fairly;
(b)
the auditor has made an examination of the financial return in accordance with generally accepted auditing standards; and
(c)
the accounting procedures of the party are in accordance with generally accepted accounting principles and with the guidelines for party accounting issued by the Supervisor under section 14.
55The auditor for a registered political party shall examine the financial returns which that party is required to file under this Act and report, if such is the case, that, based upon the transactions recorded in the books, accounts and other records of the party,
(a)
the financial returns in question are presented fairly;
(b)
he has made an examination of the returns in accordance with generally accepted auditing standards; and
(c)
the accounting procedures of the party are in accordance with generally accepted accounting principles and with the guidelines for party accounting issued by the Supervisor under section 14.