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"States should require political parties and the entities connected with political parties mentioned in Article 6 [entities that are directly or indirectly related to the political party or are otherwise under the control of the political party] to keep proper books and accounts. The accounts of political parties should be consolidated to include, as appropriate, the accounts of the entities mentioned in Article 6."
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CoE (Committee of Ministers): Recommendation Rec(2003)4 of the Committee of Ministers to Member States on Common Rules Against Corruption in the Funding of Political Parties and Electoral Campaigns, art. 11

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Recommendation Rec(2003)4 of the Committee of Ministers to Member States on Common Rules Against Corruption in the Funding of Political Parties and Electoral Campaigns

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