Annual financial statements to be provided to Electoral Commission

1 The secretary of a party that is an incorporated society must provide a copy of the party’s annual financial statements to the Electoral Commission— a on the same date as the date on which the party’s annual financial statements are given to the Registrar of Incorporated Societies; but b in any event, not later than 6 months after the party’s balance date. 2 The secretary of a party that is not an incorporated society, but that has a constitution requiring the preparation of annual financial statements for the party, must provide a copy of the party’s annual financial statements to the Electoral Commission within 6 months after the party’s balance date. 3 The secretary of a party that is not an incorporated society and does not have a constitution requiring the preparation of annual financial statements for the party must provide to the Electoral Commission each year, within 6 months after the most recent default balance date, annual financial statements for the previous 12-month period ending on that default balance date (the previous 12-month period ) prepared in accordance with generally accepted accounting practice and containing the following information: a details of the income and expenditure, or receipts and payments, of the party during the previous 12-month period; and b details of the assets and liabilities of the party at the close of the previous 12-month period; and c details of all mortgages, charges, and other security interests of any description affecting any of the property of the party at the close of the previous 12-month period. 4 No annual financial statements that are in respect of any period before 1 January 2023 are required to be provided to the Electoral Commission under this section. 4A If a party’s registration is cancelled in any year, the secretary of the party, or the person who most recently held that position, must provide to the Electoral Commission a copy of— a the party’s annual financial statements next due under this section as if the party’s registration had not been cancelled; or b the financial statements of the party for the period commencing on the day after the party’s last balance date and ending on the date of cancellation of the party’s registration. 5 In this section,— default balance date means 31 March in any year generally accepted accounting practice has the same meaning as in section 8 of the Financial Reporting Act 2013 incorporated society means an incorporated society registered under the Incorporated Societies Act 1908 or the Incorporated Societies Act 2022 . Section 210G : inserted , on 1 January 2023 , by section 29 of the Electoral Amendment Act 2022 (2022 No 80). Section 210G(4A) : inserted , on 20 December 2025 , by section 125 of the Electoral Amendment Act 2025 (2025 No 82).