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One. Political parties shall be obliged to supply whatever documents, records, data and justifications may be required by the Court of Auditors to carry out its inspection task.
Two. When in the exercise of the inspection function, the authorities or civil servants of the Court of Auditors have knowledge of data, reports or records which affect the privacy of persons, they shall be obliged to preserve the strictest total secrecy in relation to them. Failing to fulfil this obligation, they shall be held liable for the administrative or penal responsibilities that may be applicable.
Likewise, and only in these cases, political parties may fulfil the obligation referred to in section one of this article by making the required information available to the Court of Auditors in the head office or offices designated by them.
Three. Entities which have held relations of an economic nature with political parties shall be obliged, if so required by the Court of Auditors, to provide it with detailed information and justification of their transactions with the political parties, in accordance with generally accepted external audit standards, for the sole purpose of verifying observance of the limits, requirements and obligations established in this Law.