100.Section 44 provides for an auditor to have access to the party’s records and to be entitled to require the party’s treasurer or other party officers to provide necessary information and explanations. If access or information is denied, the Electoral Commission may give written directions requiring a person to provide an auditor with access or information and, if those directions are not complied with, the Commission can in the last resort apply to the High Court for the offending person to be dealt with as if he were in contempt of court.
Commentary on Sections Part III: Accounting requirements Section 44 : Supplementary provisions about auditors