#2026-249Law No. 2026-249 of April 7, 2026, Allowing Reimbursement of Accounting Fees for Candidates
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This law amends the French electoral code to allow candidates to have their accounting expertise fees reimbursed by the state. Specifically, it modifies an article to include these fees in the campaign account and makes them eligible for a state reimbursement. It also grants the Commission nationale des comptes de campagne et des financements politiques the authority to assess and potentially reduce the reimbursement amount based on the reasonableness of such expenses.
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Key Changes
- Inclusion of accounting expertise fees in campaign accounts eligible for state reimbursement
- Specification that the reimbursement is under the provisions of a related article in the electoral code
- Authority granted to the Commission to limit reimbursement based on excessive fees
Obligations
What this law requires
Include accounting expertise fees (frais d'expertise comptable) in the campaign account (compte de campagne)
Declare accounting expertise fees as eligible for state reimbursement under article L. 52-11-1
Submit accounting expertise fees documentation, supporting documents, and justifications to the Commission nationale des comptes de campagne et des financements politiques for review
The Commission nationale des comptes de campagne et des financements politiques must assess whether accounting expertise fees are manifestly excessive in relation to services actually performed, documentation provided, and difficulties presented
The Commission nationale des comptes de campagne et des financements politiques may reduce the reimbursable amount if fees are manifestly excessive