The Election Commission of Pakistan (ECP) has directed all registered political parties to submit their consolidated and audited financial statements for the fiscal year 2024-25, by August 29.
In accordance with Sections 204 and 210 of the Elections Act, 2017, and Rules 159 and 160 of the Election Rules, 2017, parties are required to file their annual financial disclosures on Form-D by August 29, 2025.
Under Section 210 of the Elections Act, political parties are legally bound to submit, within forty days after the end of each financial year, their financial statements on Form-D, duly audited and certified by a Chartered Accountant.
The statements must include a comprehensive breakdown of the party's annual income and expenditures, sources of funding, as well as its assets and liabilities.
The documents must be signed by an authorized party official, confirming that no funds were received from any prohibited sources as defined under the Elections Act, 2017, and that the statements provide a true and fair view of the party's financial position.
The submission must also include a valid and current renewal certificate issued by the Institute of Chartered Accountants of Pakistan (ICAP) as proof of the auditor's accreditation.
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