The Supreme Council of Audits has issued a directive requiring agents of electoral lists to submit the financial accounts of their campaigns for the 23 September 2026 parliamentary election within 90 days of the announcement of the final results. According to a statement released by the Council, the accounts must contain a statement of funding sources, a detailed inventory of campaign expenditures, and the accompanying tables required by Article 95 of the regulatory law governing the House of Representatives, as amended and consolidated by Law 53.25. The directive is grounded in Article 147 of the Constitution, which grants the Supreme Council the authority to examine expenses related to electoral processes and to enforce the legal provisions that regulate campaign financing and account monitoring. Agents are required to file their accounts through a dual process. First, they must submit the information electronically via the Council’s dedicated platform, elections.courdescomptes.ma. The platform allows agents to enter data on funding sources and expenses, complete the required tables, and upload supporting documents. After the electronic submission, agents must print a signed copy of the account and schedule an appointment to deliver the paper file to the appropriate audit office—either the Supreme Council’s central office or the regional audit office responsible for the relevant electoral district. The paper submission must include a sworn declaration affirming the accuracy of the information, the nomination certificate, bank statements for the campaign account, and any other documents that substantiate the reported expenditures. The Council emphasized that these procedures are part of its broader mandate to monitor campaign accounts, verify funding sources, and ensure compliance with the applicable legal framework.