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

"A political entity shall keep the accounting records of revenues, property and expenditures by origin (especially for assets from public and private sources), the amount and structure of revenues, property and expenditures, in accordance with the regulation of the Ministry. A political party shall submit the statement of accounts and the 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. When submitting the statement referred to in paragraph 2 of this Article, the political entity shall submit to the State Audit Institution and the Agency the financial statements and reports on assets of all legal entities and companies it founded or in which it has an ownership share as supporting documents. Statement referred to in paragraph 2 of this Article shall be submitted in hard copy and electronic form, on a form defined by the Ministry. The Agency shall publish documents referred to in paragraphs 2 and 3 of this Article on its website, within seven days from the day of receipt."

Source: Article 37, LAW ON FINANCING OF POLITICAL ENTITIES AND ELECTION CAMPAIGNS 2014