Section 4.14 - Post Election Audit(1) The director may conduct a comprehensive audit of the accounts as defined by 970 CMR 4.12 of all candidates.(2) Candidates and their treasurers shall submit all accounts as defined in 970 CMR 4.12 that are requested by the director in connection with a comprehensive audit conducted under 970 CMR 4.14 within 30 days after receiving a written request from the director for such accounts.(3) In connection with any statement, report or affidavit required to be filed by M.G.L. c. 55C or 970 CMR 4.00 or any action required to be taken by M.G.L. c. 55C or 970 CMR 4.00 or, if a candidate or treasurer fails to submit the accounts and other information relative to contributions, expenditures and liabilities as required by 970 CMR 4.14(2), the director may issue a summons pursuant to M.G.L. c. 55, § 3 and c. 55C, § 11 for the production of such accounts or other information and for the attendance and testimony under oath of witnesses.