47. Do political parties have to report regularly on their finances?

1. Political parties shall submit financial and accounting statements to state bodies in the anner and within the time limits prescribed by legislation for legal persons.
2. Every year, no later than March 25 following the reporting year, the political party shall be bliged to publish through mass media a statement on the sources of funds and the expenditures, as well as on the property of the political party during the reporting year (hereinafter referred to as “the statement”) and, in cases provided for by law, an audit opinion thereon, as well as to post it on the official web-site of public notifications of the Republic of Armenia, as prescribed.
3. After publishing its statement through mass media and posting it on the official web-site of public notifications of the Republic of Armenia, the political party shall be obliged to submit the statement and the evidence confirming the fact of its publication to the Oversight and Audit Service of the Central Electoral Commission (hereinafter referred to as “the Oversight and Audit Service”) no later than April 1 following the reporting year.
Source: Art. 27.1-3, Constitutional Law on Political Parties, 2016