danny la rouge I found the most recent accounts (2021) on the Electoral Commission website:
At the end of the document is the follow statement on the responsibilities of the National Treasurer (it reads very similar to CFO statements in corporate documents):
The Political Parties, Elections and Referendums Act 2000 requires the National Treasurer of the Party to prepare the financial statements for each financial year which give a true and fair viewof the state of affairs of the Party and of the surplus or deficit for that period. In preparing those financial statements, the National Treasurer is required to:
▪ select suitable accounting policies and then apply them consistently;
▪ make reasonable and prudent judgements and estimates;
▪ state whether applicable accounting standards have been followed;
▪ provide details and explanations of any departures in the financial statements; and
▪ prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the Party will continue in operation.
Section 41 of the Act requires that the National Treasurer is responsible for keeping proper accounting records that disclose, with reasonable accuracy, at any time the financial position of the Party at that time and to enable him to ensure that the financial statements comply with the Act. Section 43 of the Act requires that the National Treasurer is responsible for delivery of the statement of accounts to The Electoral Commission by the required deadline.