Controlling the political parties

The Austrian Court of Audit also audits the expenses and the financing of the political parties. The political parties submit their reports and figures, which are then being checked by auditors. In comparison to the other tasks of the Austrian Court of Audit, this cannot be regarded as a real audit. Still, if there are concrete indications of violations of the Political Parties Act, the Court of Audit may carry out an on-site audit directly at the party. The particular tasks are regulated by the Political Parties Act 2012.

Political parties have to compile annual accountability reports on their finances. Since 2023, only political parties that are represented in the National Council, a provincial parliament or the European Parliament are subject to accountability. These reports must be audited and signed by an accountant. The political parties are required to submit their accountability reports for the respective previous year to the Austrian Court of Audit each year by 30 September.