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

No legislation exists.  The  Commonwealth Observers Report on national election in 2017 recommended that " should the trend toward a political party system in Tonga, consideration should be given to the development of a legal regulatory framework and a programme of public dialogue and civic education, which may be useful in addressing emerging issues, including in relation to campaign financing".  

Source: Report Commonwealth Observers Group, Kingdom of Tonga National Parliamentary Election 16th November 2017, p 28.  

The issue is premature in the present stage of political development in Tonga which does not have a formal political party system.