2.1 When were the accountability obligations of political parties introduced?
2.2 What is the accountability obligation of political parties?
2.3 Who falls under the accountability obligation?
2.4 How do I find out whether a party/group/organisation falls under the accountability obligation?
2.5 Our party does not have any funds/is very small/has only participated in the elections on a municipal level – does it still fall under the accountability obligation (is there a de minimis limit)?
2.6 Is it possible to exempt parties from the accountability obligation?
2.7 What is an accountability report according to the Political Parties Act 2012?
2.8 What elements must be contained in the accountability report?
2.9 Are there any special provisions for accountability reports in election years (e.g. on campaign expenses)?
2.10 What are so-called “partner undertakings”?
2.11 Until when does the accountability report have to be submitted to the Austrian Court of Audit?
2.12 Is it necessary to submit an accountability report to the Austrian Court of Audit for the year 2012?
2.13 In what form and to which address is the accountability report to be submitted?
2.14 Is it possible to postpone the submission of the accountability report?