A registered non-party campaigner who meets the reporting threshold at a UKPGE, must prepare a statement of accounts for the regulated period unless:
the non-party campaigner is an individual
the non-party campaigner has prepared a statement of accounts for another legal purpose that covers the regulated period1
Statement of accounts
After the election, you may also need to send us a statement of accounts for the regulated period.
You will be exempt from submitting a statement of accounts to us if:
you are already legally required to submit a statement of accounts that we are able to inspect
that statement of accounts contains an account of your organisation’s income and expenditure for the regulated period, and assets and liabilities for the end of the regulated period2
You will also be exempt if you are registered with us as an individual non-party campaigner.3
Auditor’s report
An auditor’s report will be required on the statement of accounts if any of the following was over £250,000 during the regulated period:4
your spending on regulated activity
your gross recorded income from all sources
your total expenditure, including on activity that was not regulated