Section 25, The Political Parties Act, 2002

(1) Every political party shall maintain at its head ornational office an accurate and permanent record of the following- (a) a list of its membership, including the founding members and executive members thereof; (b) any contribution whether in cash or in kind, made by the founding members of the political party; (c) a statement of its accounts, showing the sources of its funds and the name of any person who has contributed to the funds, membership dues paid, donations in cash or in kind and all the financial transactions of the political party which are conducted through, by or with the head or national office of the party. 9 10 Particulars of national and provincial office and officers. Party membership fees or dues paid during first year. Notification of alteration of particulars of political party Records to be maintained at party offices. (d) any property that belongs to the political party and the time and mode of acquisition of the property; and (e) such other particulars as the Commission may reasonably require with respect to the matters referred to in paragraphs (a) to (d). (2) Every political party shall maintain at each of its provincial offices an accurate and permanent record in relation to the requirements under subsection (1) of the matters relating to the province. (3) The accounts of every political party shall be audited following standard audit procedure not later than three months after the end of each year by an auditor referred to in subsection (3) of section 20 and a copy of the audited accounts shall be filed by the political party with the Commission within the period of three months referred to in this subsection. (4) Every member of a political party and also, every member of the public, shall be entitled, upon payment of a fee prescribed by the Commission, to inspect at the offices of the Commission or to be given copies of the audited accounts of a political party filed with the Commission under this section. (5) Where the Commission feels dissatisfied with the audited accounts of a political party, it shall notify the Auditor-General who will take all necessary steps to resolve the dissatisfaction and shall inform the Commission accordingly.