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

A political organization shall always keep its books of accounts and carry out an inventory of movable and immovable assets. A political organization shall submit, not later than the 30 September of the following fiscal year, to the authority in charge of the registration of political organizations its financial statements, with a copy to the Office of Ombudsman.

(Article 26 paragraphs 1 and 2, Organic Law n° 10/2013 Governing Political Organizations and Politicians, 11 July 2013).