89. Period to be covered by annual statement
(1) A political party shall submit to the Commission a detailed annual statement of assets and liabilities and analysis of its sources of funds and other assets, together with statement of its expenditure in such a form as the Commission may from time to time require.
(2) The statement of assets and liabilities referred to in subsection (1) of this section shall be in respect of the period 1st January to 31st December in each year, and that in the year which this Act comes into operation, it shall be for the period beginning with the registration of such party and ending on the following 31st December.
(3) A political party shall grant to any officer authorized in writing by the Commission, access to examine the records and audited accounts kept by the political party in accordance with the provisions of this Act and the political party shall give to the officer all such information as may be requested in relation to all contributions received by or on behalf of the party.
(4) The Commission shall publish the report on such examinations and audit in 3 National Newspapers.
Electoral Act, 2010, available at http://nai.uu.se/library/resources/thematicresources/elections-in-nigeria-2011/2010_Electoral_Act.pdf accessed February 2018.