(1) The accounts of a political party shall be kept in such form as may, from time to time, be provided in regulations made under this Act, and shall each year be audited by an auditor according to generally accepted auditing standards. Annual audits. (2) Upon failure to submit audited accounts in accordance with the provisions of sub-article (1), the Commission may establish a further period of time for the submission and in default appoint an auditor of its choice to audit the political party’s accounts. (3) The expenses of any audit carried out by an auditor a p p o i n t e d b y t h e C o m m i s s i o n , i n c l u d i n g t h e a u d i t o r ’s remuneration, shall be recovered by the Commission, as a civil debt, from the funds of the political party concerned.
§ Cap. 544, art. 26(untitled)
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