52AE.(1) Every registered political party annual returns. shall, on or before the 1 st day of April in every year, prepare and submit to the Commission for the preceding financial year of that political party -
(a) an annual financial report prepared by a registered public accountant;
(b) a statement showing the sources of the funds of the political party.
Source: Article 52AE (1), Representation of the People (Amendment) Act 2014