Germany - 1967 Party Law

Part Section Five - Presentation of Accounts
Title Article 28 - Obligation to Keep Accounts
Article

28

Political parties shall keep books in respect to their accountable income and expenditure and of their assets. These shall be kept in accordance with the principles of orderly accounting and with regard to the purpose of the present Act. Accounts shall be preserved for five years. The period for which the accounts must be preserved shall commence at the end of the accounting year.

Categories - Party finance (Report and disclosure)
Source http://www.bgbl.de/Xaver/text.xav?bk=Bundesanzeiger_BGBl&start=%2F%2F*%5B%40attr_id%3D'bgbl167i0773.pdf'%5D&wc=1&skin=WC