47. Do political parties have to report regularly on their finances?
Montenegro
Law on Financing Political Entities and Election Campaigns (2014, last amended 2019), Article 48(2)
A political party must submit the statement of accounts and annual consolidated financial statement to the administrative body in charge of keeping the single register of taxpayers, to the State Audit Institution and the Agency, not later than by 31 March of the current year for the previous year.