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

Organic Law No. 12-04 of 18 Safar 1433 (January 12, 2012) relating to political parties                                                                  http://www.apn.dz/fr/images/textes_reformes_politiques_fr/08-loi_organique12-04.pdf.     

Art. 34. - 'Every political party must hold a double-entry book-keeping and an inventory of its movable and real property. It is held to present its annual statements at the qualified administration and to justify constantly, the source of its resources financial and their use.'

Art. 60. The person in charge of the party is obliged to present to the delegates gathered in congress or in general assembly, in addition to the moral report, a financial report validated by an auditor who is responsible.