Morocco enhances party finance audits ahead of 2026 elections

Morocco is enhancing its financial oversight of political parties as the nation gears up for the September 23, 2026, general elections. A new joint decree, published in the official gazette on July 16, 2026, introduces a "guide for determining the criteria for legal and contractual auditing of the annual accounts of political parties." This initiative is seen by political science researchers as a significant step toward improving the regulation of party finances.

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This guide does not represent merely a technical document for accounting experts, but rather establishes a new phase in managing party financing, by moving from traditional accounting auditing to a more comprehensive approach based on legal and contractual auditing, which enhances transparency and consolidates financial governance within political organizations.

Political science researcher Mohamed Chebbi explained that the new guide moves beyond traditional accounting audits. It establishes a more comprehensive approach, incorporating legal and contractual auditing to bolster transparency and financial governance within political organizations. This reflects a growing awareness that risks associated with party finances extend beyond mere accounting errors to include the legality of funding sources, the legitimacy of contracts, and adherence to legal regulations, especially concerning public subsidies.

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The philosophy underlying the new guide reflects a growing awareness that the risks associated with party finances are not limited to accounting errors or the integrity of financial records, but extend to the legality of funding sources, the legitimacy of contracts, and respect for legal controls governing the use of financial resources, especially public support that parties benefit from.

The decree broadens the scope of work for auditing experts. Their role will now include verifying the legality of financial operations, scrutinizing contracts, and ensuring public funds are used for their intended legal purposes. This positions the auditor as a key oversight figure, helping to prevent the illicit use of party funds, particularly during election periods. Chebbi noted this marks a shift from simple accounting checks to comprehensive legal and institutional oversight, making financial governance a core component of evaluating political parties' performance.

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The auditor assumes, under this new approach, a broader oversight role, by verifying the legality of financial operations, monitoring contracts and commitments, and ensuring that public support is not directed to uses or activities outside the legal framework, which contributes to reducing any illicit use of party funds, especially in the periods preceding elections.

Key provisions in the guide emphasize the auditor's independence. Strict conditions prevent the appointment of auditors with professional, consulting, or financial ties to a party or its officials, ensuring impartiality. The auditor's mandate is limited to six consecutive years to refresh the auditing process and prevent monopolization. Furthermore, the guide mandates three separate reports instead of one: one on annual accounts, a second detailing audit findings and significant irregularities, and a third assessing the party's internal control system and the effectiveness of its financial and administrative oversight.

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This transformation reflects a shift from mere accounting oversight to comprehensive legal and institutional oversight, making financial governance an essential part of evaluating the performance of political parties.