Pakistan’s top election body orders political parties to file financial statements by Aug. 29

Pakistan’s top election body — the Election Commission of Pakistan (ECP) —has directed all political parties to submit audited financial statements for the 2024–25 fiscal year by August 29, 2025.

The mandate, issued on Tuesday, comes under Sections 204 and 210 of the Elections Act, 2017, and Rules 159 and 160 of the Election Rules, 2017. It requires party leaders to disclose annual income, expenditures, funding sources, assets and liabilities.

Sections 204 and 210 of the Elections Act, 2017, and Rules 159 and 160 of the Election Rules, 2017, govern financial transparency for Pakistan’s political parties.

Section 204 defines key terms, while Section 210 requires parties to submit audited financial statements on Form-D within 60 days post-fiscal year (by August 29), detailing income, expenses, funding, and assets, certified by an Institute of Chartered Accountants of Pakistan (ICAP)-accredited accountant.

Rule 159 mandates in-person submission with bank statements and no overwriting, per Rule 156’s restriction against post or courier. Rule 160 allows ECP scrutiny for compliance, ensuring accountability.

According to the law, parties must file Form-D, certified by a Chartered Accountant accredited by the Institute of Chartered Accountants of Pakistan.

The form must be signed by an authorized party official, who must confirm that no prohibited funding was received and that the documents accurately reflect the party’s finances.

ECP stressed strict compliance, saying submissions must be clean, free of overwriting, and include bank statements for all party accounts covering July 1, 2024, to June 30, 2025.

Form-D is available free of cost at the ECP Secretariat in Islamabad, at the offices of the Provincial Election Commissioners in Punjab, Sindh, Khyber Pakhtunkhwa, and Balochistan, as well as on the commission’s website.

Parties must deliver the completed documents in person through an authorized representative to the ECP Secretary’s office at Constitution Avenue, Sector G-5/2, Islamabad.

The commission made clear that submissions sent by post, fax, or courier will not be accepted. The restriction is in line with Rule 156 of the Election Rules, 2017.

The ECP’s directive underscores Pakistan’s commitment to financial transparency in its political system, with the looming deadline heightening the urgency for compliance.