| (1) | The accounting officer of a represented political party, duly appointed in terms of section 12(1)(c) of the Act, must keep separate books and records of account, in accordance with generally accepted accounting practice, in respect of money allocated from the Funds and all transactions involving that money. |
| (1A) | The accounting officer of a represented political party, duly appointed in terms of section 12(1)(c) of the Act, must keep separate books and records of account in respect of all donations received by that political party, membership fees and levies imposed by the political party on its representatives, and any other income received by that political party not provided for in the Act |
[Regulation 10(1A) inserted by section 8(8.1) of the Notice No. 3661, GG53738, 28 November 2025]
| (2) | The accounting officer of a represented political party must— |
[Words preceding Regulation 10(2)(a) substituted by section 8(8.2) of Notice No. 3661, GG53738, 28 November 2025]
| (a) | submit the details of the political party’s office bearers, its official addresses and the auditors appointed in section 12(1)(d) in forms substantially similar to Form PPR8, PPR9, PPR10, PPR11. In the event of a change in respect of any details, the onus rests on the accounting officer to inform the Electoral Commission within a period of one (1) calendar month of a change thereof; |
| (b) | prepare the statements contemplated in section 12(2)(d)(i) and (ii) and submit them to the appointed auditor within three months of end of the financial year; |
| (c) | in the preparation of the statements specifically account for the following— |
[Regulation 10(2)(c)(i) substituted by section 8(8.2) of the Notice No. 3661, GG53738, 28 November 2025]
| (ii) | any donations received from foreign entities for the purposes permitted in terms of section 8(4) and what those donations were used for; |
| (iii) | all donations received in aggregate or otherwise that exceed the disclosure threshold; |
| (iv) | any income received by the political party other than that provided for in the Act; |
| (v) | any loans made to the political party and the terms on which the money was lent; and |
| (vi) | a list of the bank accounts in which all donations, the membership fees, and levies imposed by the political party are deposited in opened in the name of the political party or that receive donations on behalf of the party or for use by the party in the form substantially similar to Form PPR3A; |
| (d) | submit the auditor’s opinion and audited financial statements to the Commission within six months of the end of the financial year in a form substantially similar to Form PPR12. |
| (3) | The accounting officer of an unrepresented political party, duly appointed in terms of section 12(1)(c) of the Act, must keep separate books and records of account in respect of all donations received by that political party, membership fees and levies imposed by the political party on its representatives, and any other income received by that political party not provided for in the Act, and |
[Regulation 10(3) inserted by section 8(8.4) of Notice No. 3661, GG53738, 28 November 2025]
| (4) | The accounting officer of an unrepresented political party must— |
| (a) | submit the details of the political party's office bearers and its official addresses in forms substantially similar to PPR8, PPR9, and PPR10. In the event of a change in respect of any details, the onus rests on the accounting officer to inform the Electoral Commission within a period of one (1) calendar month of a change thereof; |
| (b) | prepare a statement contemplated in section 12(2)(d)(ii); |
| (c) | in the preparation of the statements specifically account for the following— |
| (i) | any donations accepted by the political party under section 8(1), (2) and (3); |
| (ii) | any donations received from foreign entities for the purposes permitted in terms of section 8(4) and what those donations were used for; |
| (iii) | all donations received in aggregate or otherwise that exceed the disclosure threshold; |
| (iv) | any income received by the political party other than that provided for in the Act; |
| (v) | any loans made to the political party and the terms on which the money was lent; and |
| (vi) | a list of the bank accounts in which all donations, the membership fees, and levies imposed by the political party are deposited into a bank account opened in the name of the political party or that receive donations on behalf of the party or for use by the party in the form substantially similar to Form PPR3A; |
| (d) | submit the statements contemplated in paragraph (b), books and records of account contemplated in subregulation (3) in a form substantially similar to Form PPR14A together with a confirmation letter from the bank at which the account contemplated in section 12(1)(a) is kept in a form substantially similar to Form PPR3C and an affidavit confirming the correctness of their contents to the Commission in a form substantially similar to Form PPR3D within six months of the end of the financial year. |
[Regulation 10(4) inserted by section 8(8.4) of Notice No. 3661, GG53738, 28 November 2025]
| (5) | Where a political party that was not previously represented in National Assembly or a provincial legislature, becomes represented after an election of the legislature concerned, its accounting officer must— |
| (a) | submit the details of the political party's auditors appointed in terms of section 12(1)(d) in a form substantially similar to PPR11. In the event of a change in respect of any details, the onus rests on the accounting officer to inform the Electoral Commission within a period of one (1) calendar month of a change thereof; |
| (b) | submit the statements contemplated in subregulation (4)(b), books and records of account contemplated in subregulation (3) to the appointed auditor within three months of end of the financial year; |
| (c) | submit the auditor's opinion and audited financial statements to the Commission within six months of the end of the financial year in a form substantially similar to Form PPR12. |
[Regulation 10(5) inserted by section 8(8.4) of Notice No. 3661, GG53738, 28 November 2025]
