Italy - 1974 Party Finance Law

Title Article 8
Article

8

The political secretaries of the parties which have benefited from the contributions provided for under the present Law shall publish the party's consolidated financial statements, as approved by the party's competent body and prepared according to the form entered in annex to the present Law, doing so in the official journal of the party and in a national daily newspaper, no later than 31 January of each year
Any free contributions exceeding 1,000,000 Italian Lire is to be specified in the report annexed to the financial statements, with indication of the names of natural or legal persons granting the contribution.
A copy of the party's financial statements and indication of the newspapers referred to in paragraph one above shall be forwarded by the party's political secretary or by the president of the respective parliamentary group of the Chamber to the President of the Chamber of Deputies no later than the subsequent 28th February.
The President of the Chamber of Deputies, in agreement with the President of the Senate, shall ensure, together with the official auditors which are appointed in a joint meeting by the Presidents of the two Chambers' groups, that the financial statements are properly prepared.
In the event of non-compliance with the requirements laid down in the paragraph one above or in the event of irregularities in the preparation of the financial statements, the payment of any kind of contribution as provided for in the present Law will be suspended until such irregularities are remedied, thereby resulting in the application of Article 4 above. The respective orders of suspension shall be issued by the President of the Chamber or the President of the Senate, in accordance with their respective powers.
Corrections made to irregular financial statements are subject to the same disclosure requirements as established in paragraph one of the present article. The financial statements are to be signed by the Administrative Head of the party.

Source http://guide.supereva.it/diritto/interventi/2001/10/72504.shtml