47. Do political parties have to report regularly on their finances?

Article 23 of the Act of 4 July 1989 on the Limitation and Control of Election Expenses (amended in 2015).

 Art. 23. § 1. The board of administrators of the institution specified at article 22 draws up a financial report on the annual reports of the political party and its components. The financial report is drawn up each year according to the provisions of the law of July 17, 1975 regarding the companies’ accounting and annual reports and orders of execution. 

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