(1) An independent representative must—
| (a) | keep separate books and records of account, in accordance with generally recognised accounting practice (GRAP), in respect of money allocated from the Funds and all transactions involving that money; |
| (b) | keep separate books and records of account in respect of all donations received by him or her, all donations received on his or her behalf by any other person for use by him or her, and any other income received by him or her not provided for in the Act; |
| (c) | submit the details of the independent representative’s official address and auditors appointed in section 12A(1)(c) in forms substantially similar to PPR9 and PPR11. In the event of a change in respect of any details, the onus rests on the independent representative to inform the Electoral Commission within a period of one (1) calendar month of a change thereof; |
| (d) | prepare the statements contemplated in section 12A(1)(e)(i) and (ii) and submit them to the appointed auditor within three months of end of the financial year; |
| (e) | in the preparation of the statements specifically account for the following— |
| (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 him or her other than that provided for in the Act; |
| (v) | any loans made to him or her and the terms on which the money was lent; and |
| (vi) | a list of the bank accounts in which all donations are deposited, opened in the name of the independent representative, or that receive donations on behalf of the independent representative for use by the independent representative in the form substantially similar to Form PPR3A; |
| (f) | 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; |
| (2) | An independent candidate must— |
| (a) | keep separate books and records of account in respect of all donations received by him or her, all donations received on his or her behalf by any other person for use by him or her, and any other income received by him or her not provided for in the Act; |
| (b) | submit the details of the independent candidate’s official address in a form substantially similar to PPR9; |
| (c) | prepare a statement contemplated in section 12A(4)(b) a in a form substantially similar to Form PPR14C |
| (d) | in the preparation of the statement specifically account for the following— |
| (i) | any donations accepted by the independent candidate 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 independent candidate other than that provided for in the Act; |
| (v) | any loans made to the independent candidate and the terms on which the money was lent; and |
| (vi) | a list of the bank accounts in which all donations are deposited, opened in the name of the independent candidate, or that receive donations on behalf of the independent candidate for use by the independent candidate in the form substantially similar to Form PPR3A; |
| (e) | submit the statement, books and records of account contemplated in terms of paragraphs (a) and (c) in a form substantially similar to Form PPR14B together with a confirmation letter from the bank at which the account contemplated in section 12A(4)(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 PPR3E within six months of the end of the financial year. |
| (3) | Where the independent representative first becomes a member of the National Assembly or a provincial legislature after an election of the legislature concerned, the independent representative must— |
| (a) | submit the details of the auditors appointed in section 12A(1)(c) in a form substantially similar to PPR11. In the event of a change in respect of any details, the onus rests on the independent representative to inform the Electoral Commission within a period of one (1) calendar month of a change thereof; |
| (b) | submit the statement contemplated in subregulation (2)(b), books and records of account contemplated in subregulation (2)(a) 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 10A inserted by section 9 of Notice No. 3661, GG53738, 28 November 2025]
