The Election Commission has directed all political parties to submit their audited financial statements and complete funding details for the financial year 2025–26 by August 29.
The Commission said the submissions must include audited accounts, details of income and expenditure, funding sources, assets and liabilities, along with a declaration from the party head confirming that no funds were received from prohibited sources.
According to an Election Commission spokesperson, political parties are required to provide comprehensive details of their income, expenditures, sources of funding, assets, and liabilities. The head of each political party must also certify that the party has not received any funds from prohibited sources.
The Commission stated that the audit report must be certified by a chartered accountant. In addition, parties are required to submit statements for all of their bank accounts covering the period from July 1, 2025, to June 30, 2026.
According to the Election Commission, Form D is available at the Commission’s Secretariat, provincial offices, and on its official website. Forms containing overwriting or alterations will not be accepted, and a valid membership certificate of the chartered accountant conducting the audit must be attached. The financial statements must be submitted to the Office of the Secretary of the Election Commission by an authorised representative of the respective political party.
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