Commentary on Sections Accounting requirements Section 54 Time for delivery of unaudited accounts to Electoral Commission
297.This section amends section 45 of the 2000 Act (Delivery of statement of accounts etc. to the Commission) to extend the time within which a registered political party not required to submit audited accounts to the Electoral Commission, must submit unaudited accounts to the Electoral Commission. The time is extended from three months to four months from the end of the party’s financial year.