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

Decree No. 87 of 2011 dated September 24, 2011, on the organization of political parties.:

Art. 26 - 'The financial statements of the political party are subject to an annual audit. The control of the accounts of political parties is carried out on the basis of set by the order of the accounting experts of Tunisia. The party whose annual resources do not exceed one million (1,000,000) dinars must designate a auditor selected from among the accountants registered on the roll of the order of accountants of Tunisia or entered on the roll of the accounting firm of Tunisia to the sub-section of "accounting technicians". Parties whose annual resources exceed one million (1,000,000) dinars must choose two auditors among the accountants registered on the roll of the order of the accounting experts of Tunisia. The fees of the auditors are at the expense of the political party. The audit report is presented at first leader of the party and a commission chaired by the first president of the administrative court with the participation of the first President of the Tunis Court of Appeal and the President of the Order of Chartered Accountants of Tunisia. The audit report is submitted to the Prime Minister within one month from the date of presentation of the party's financial statements by the statutory auditors. In the event of a difference of opinion between the auditors, they draw up a joint report containing the opinion of each of them. In the light of the report of the Commissioner accounts, the aforementioned committee approves the party's financial statements or refuses to approve them. The party publishes its financial statements accompanied by the report of the auditor in a newspaper published in Tunisia and on the party's electronic site if it exists, and within one month to from the date of approval of these financial statements.'

Art. 27 - 'The party presents to the court of auditors an annual report including a detailed description of its sources of financing and its expenses. '