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The independent elections watchdog
and regulator of party and election finance

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Political parties' annual accounts

This page gives an overview of the annual statements of accounts political parties are required to submit to us and the financial records they must keep.

Registered parties and their accounting units must keep clear and accurate records of their accounts to show their true financial position. Parties and accounting units with annual income or spending over a certain threshold must have their accounts independently audited.

All party headquarters, and those accounting units with income or spending of over £25,000, have to send us annual statements of their accounts. We publish parties’ statements of accounts online to ensure there is transparency about their income and spending.

Guidance on statements of accounts

If you are a registered treasurer for a political party or accounting unit, we provide guidance to help you comply with your accounting responsibilities.

Political parties, campaigning & donations