Belgium - 2012 Party Finance Law

Title Article 23
Chapter Chapter IV - Accounting of the political parties
Article

23

<L 1999-06-23/38, art. 2, Effective with: 29-08-1999> § 1. The board of administrators of the institution specified at article 22 draws up a financial report on the annual reports of the political party and its components.
The financial report is drawn up each year according to the provisions of the law of July 17, 1975 regarding the companies' accounting and annual reports and orders of execution.
The financial report includes at least the documents listed in the annex to this law, in the form set forth in the annex, as the case may be.
§ 2. The general assembly of the institution specified at article 22 shall appoint an auditor. The auditor shall draw up annually a report based upon the financial report specified at § 1.

Categories - Extra-parliamentary party (Internal procedures)
- Party finance (Report and disclosure)
Source Belgisch Staatsblad - http://193.191.208.6/cgi_loi/loi_a1.pl?sql=%28text+contains+%28%27%27%29%29&