States should require that parties and related entities keep proper books and accounts and that the accounts of parties be consolidated to include the accounts of said related entities.
- 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.
- Entities connected with political parties should be required to keep proper books and accounts in order to facilitate public monitoring of the lawfulness of their financial activities.
- Moreover, for the purpose of openness and transparency, the accounts of political parties should be consolidated to include the accounts of the entities connected with the party.