Home > 2.1 The competent bodies and their tasks > MALTA - Act to Regulate the Formation, the Structures, Functioning and Financing of Political Parties and their Participation in Elections
 
 
 
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Article 28
 

(1) The treasurer of a political party shall, within four months of the end of that financial year, deliver to the Commission the audited accounts prepared for that financial year for the purposes of annual statements of accounts which shall also include accounts related to election campaigns.


(2) If a political party fails to comply with the requirements of sub-article (1) the Commission shall have the right to issue an order whereby the treasurer of the political party shall be obliged to deliver to the Commission by not later than seven days after the end of the period allowed for the audit of the accounts:


(a) the documents mentioned in sub-article (1); and


(b) a copy of the auditor's report.


(3) When the Commission considers that there exist special reasons for doing so, which reasons shall be listed in the notice hereunder referred to, it may, on an application made to it before the end of the period otherwise allowed under this article for delivering a political party's documents according to sub-articles (1) or (2) for any financial year, by notice, extend that period for a further period specified in the notice.


(4) Any documents delivered to the Commission under this article shall be kept by the Commission for such further period as it may deem fit.