9c

Any political party receiving a party subsidy referred to in section 9 above and association referred to in a subsidy decision, and any association and foundation reported as a related entity of a political party and association and foundation whose fund has been reported as a related entity, must appoint an auditor or auditing firm referred to in the Auditing Act (459/2007) or JHTT auditor or JHTT firm referred to in the Act on Chartered Public Finance Auditors (467/1999). The auditing firm and JHTT firm must notify the party being audited of the name of the responsible auditor.

In addition to what is prescribed in the Auditing Act, the auditor of a political party receiving a party subsidy and other association referred to in a subsidy decision must give an opinion on the following in the auditor's report:

1) have the provisions of this Act and the conditions of the subsidy decision been observed in the use of the party subsidy and the reporting on such use;

2) have the provisions in this Act on the party subsidy and limitations on the subsidy as well as the reporting of the expenses and funding of the electoral campaign been observed?

In addition to what is required in the Auditing Act, the auditor of a related entity of a political party and any association and foundation whose fund is a related entity, must give an opinion on whether the related entity has observed the provisions in this Act on the party subsidy and limitations on the subsidy in its activities.