479. The official representative of every authorized party shall, not later than 1 April each year, file with the treasurer a financial report for the preceding fiscal year in the form prescribed by a directive of the chief electoral officer. The report must contain a balance sheet, an income statement and a cash flow statement prepared in accordance with generally recognized accounting principles.
If 1 April falls during an election period, the financial report shall be filed not later than 90 days after polling day.
1987, c. 57, s. 479; 2002, c. 37, s. 193; 2005, c. 28, s. 96; 2009, c. 11, s. 54.