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"Financing of political parties must be fully transparent, which requires political parties, in particular: i. to keep strict accounts of all income and expenditure, which must be submitted, at least once a year, to an independent auditing authority and be made public."
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CoE (Parliamentary Assembly): Recommendation 1516(2001) on Financing of Political Parties, para. 8(C)(i)

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Recommendation 1516(2001) on Financing of Political Parties

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