11-7

The beneficiary party or body of all or part of the provisions of the articles 8 to 11-4 have the obligation to keep accounts. These accounts have to record the accounts of the political party or body, as well as those of all the systems, companies or organizations in which the party or body holds half of the share capital or of the administrative body or exerts an important power of decisions or management.

The accounts of these parties or bodies are adopted every year. They are certified by two account auditors and submitted during the first semester of the year following the year of exercise at the National Commission for Campaign Accounts and Political Financing created in article L. 52-14 of the electoral code, ensuring their summary publication in the Official Journal of the French Republic. If the Commission determines a failure to meet the obligations stipulated in the present article, the political party or group loses the right, for the following year, of benefiting from the provisions or the articles 8 to 10 of the present law.