53. Must reports from political parties and/or candidates include information on itemized income?
South Africa
"The separate books and records of account required by section 12(2)(c) of the Act must be kept according to generally recognised accepted accounting practices, and must include the following: (a) Records showing all transactions involving allocated moneys; (b) records showing all assets acquired with allocated moneys; (c) records showing commitments entered into in respect of allocated moneys; (d) a balance sheet; (e) an income and expenditure statement; and (f) a cash flow statement."
Paragraph 10, Schedule 2 of Political Party Funding Act (PPFA), 2018.