Morocco has taken steps to increase transparency in the financing of political parties. The country's constitution and laws have established a framework for controlling and monitoring the financial activities of political parties. According to Article 147 of the Constitution, the Court of Accounts is responsible for controlling and monitoring the declarations of assets, auditing the accounts of political parties, and verifying the regularity of electoral expenditure.
The law requires political parties to keep a specific accounting plan, which was published and disseminated through a manual of accounting procedures and training sessions for the parties. By law, political parties must submit an annual balance sheet with annexes to the Court of Accounts before April 1st of each year. This balance sheet must comply with the legal and regulatory provisions set out in the law on political parties.
Recently, the Ministry of Interior and the Ministry of Finance jointly adopted and published new regulations to strengthen the control of political parties' financing. Three joint decrees were published on July 9, 2026, and a fourth decree on July 23, 2026, which sets out a guide for the audit of political parties' annual accounts. These regulations aim to recall and update the legal provisions on the control of political parties' financing.
The new regulations impose new obligations on candidates for the House of Representatives, including the opening of a special bank account for electoral resources and expenses. All operations must go through this dedicated account. The content of the file submitted to the Court of Accounts has been strengthened by new documents to be provided. A document attesting to the candidacy and a declaration of honor must now be attached to the "campaign account".
The regulations are part of Morocco's efforts to promote democratic change and ensure the transparency and accountability of political parties. According to the source, the existence of these texts can be seen as an expression of political will and a first step towards democratic change. The new regulations will apply to all political parties, including those that have previously been exempt from such controls.
The Court of Accounts will play a key role in monitoring the financial activities of political parties and ensuring compliance with the new regulations. The Court will verify the regularity of electoral expenditure and audit the accounts of political parties. This increased oversight aims to prevent corruption and ensure that political parties are transparent in their financial dealings.
The new regulations will come into effect ahead of the next elections, which are scheduled to take place on September 23, 2026. The implementation of these regulations will be closely watched by civil society and international observers, who have been calling for greater transparency and accountability in Moroccan politics.
Key points
- Morocco introduces stricter financial regulations for political parties
- New regulations impose obligations on candidates, including a special bank account
- Court of Accounts to play key role in monitoring financial activities
