a) Submit its annual financial statements and annual activity reports, based on the financial books and records it keeps, to its members for information, and a copy of which shall be furnished for the Ministry in charge of Labor at the latest by the end of March of the following year. They should show:  Total income during the reporting period, showing the amounts from all sources of income;  Expenditure of the union or the employer association;  Activities of the union or the employer association;  Number of members. b) Provide details of its bank accounts within 45 (forty-five) days following receipt of registration. c) Update the information required by this law and whenever changes are made thereto, within 15 (fifteen) working days except change of membership. Article 18: In the event that a union or the employer association has not fulfilled the obligations stipulated in Article 17 of this law, the Ministry in charge of Labor shall send the first notification to the union or the employer association for correction within 45 (forty-five) days following receipt of the notification. In case of failure in the first notification, the Ministry in charge of Labor shall give the second notification to the union or the employer association for correction within 15 (fifteen days) following receipt of the notification. In the event that a union or the employer association fails to comply with the second notification, the Ministry in charge of Labor can send a second notification to the union or the employer association for correction within 30 (thirty) days following receipt of the notification. In the event that a union or the employer association fails to comply with the second notification, the Ministry in charge of Labor can file a lawsuit to the Labor Court for revocation of registration of the union or the employer association. Article 19: The Labor Court has the authority to revoke registration. The Ministry in charge of Labor can file a lawsuit to the labor court for revocation of the registration of a union or the employer association. Registration is automatically revoked in the event of dissolution of a union or the employer association. Comments: The grounds for revocation included in draft article 17 may exceed the permissible grounds for restrictions on the right to freedom of association contained in paragraph 2 of article 22 of the ICCPR and article 8 of the ICESCR, which establish the right to form and join trade unions for the protection of his interests with no restrictions “other than those prescribed by law and which are necessary in a democratic society in the interests of national security or public order or for the protection of the rights and freedoms of others.” The CFA/ILO has established that measures of supervision over the administration of trade unions may be useful if they are employed only to prevent abuses and to protect the members of the trade union against mismanagement of their funds, such as a requirement to present financial statements annually. OHCHR welcomes the removal of the need to submit the number of the members of the union or the employer association within 15 working days, as the number of members could change daily and reporting it so frequently may have been excessive. OHCHR welcomes the provision for the creation of a Labor Court in Cambodia, which in draft article 19 is given the authority to take decisions on motions by the Ministry of Labor for the revocation of registration. OHCHR welcomes the explicit establishment of a right of appeal to that court. 15