"In 1998, International IDEA published a Code of Conduct on Ethical and Professional Administration of Elections that has been formally endorsed by the electoral authorities of 40 countries and that calls on electoral administrations to honour the following principles: They must (1) demonstrate respect for the law; (2) be non-partisan and neutral; (3) be transparent; (4) be accurate; and (5) be designed to serve the voters. A recent Draft Working Document on Good Commonwealth Electoral Practice has been discussed among chief electoral officers from 33 Commonwealth countries and includes a number of guidelines for good practice. First, the EMB should be legally established and protected to preserve its independence and impartiality. This is best ensured by a Constitutional provision."
UNDP: Electoral Management Bodies as Institutions of Governance, p. 104

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Electoral Management Bodies as Institutions of Governance