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The accounts of each political party or group benefiting from the provisions of Article 9 are to be drawn up on an annual basis and are to be certified by two statutory auditors.
Said accounts, showing a summary of income according to its origin and showing expenditure according to its nature, are to be submitted in the first quarter of the year following the year being reported to the office of the Assemblée nationale (National Assembly) or to the Office of the Senate, which shall ensure their publication in the Journal officiel de la République française (Official Journal of the French Republic).
Any political party or group that is in breach of its obligations forfeits the right, in the following year, to receive State grants as specified under the present title.