21. 1- A political party shall within six months from 31st December of each year, file with the
a- a return in the form specified by the Commission indicating
I- the state of its accounts
II- the sources of its funds
III-membership dues paid
IV- contributions or dominations in cash or kind
V-the properties of the party and time of acquisition
VI- such other particulars as the Commission may reasonably require and,
b- audited accounts of party for the year.
Source: Article 21,The Political Parties Act, 2000
The law obliges parties to declare their assets, expenditures and liabilities within six months of each year.
Source: EU (2016), EU EOM Ghana Presidential And Parliamentary Elections 2016, Final Report, EU