<p>An APPG which has received over £12,500 from outside Parliament, in money or in kind, in its reporting year is required to complete an income and expenditure statement (paragraph 28 of the APPG Rules). That income and expenditure statement must be either published on the APPG’s website or provided on request (paragraph 21 of the APPG Rules).</p><p>The Office of the Parliamentary Commissioner for Standards (OPCS) does not actively monitor APPGs’ compliance with this requirement. However, the OPCS will investigate any complaints made about the non-disclosure of income and expenditure statements.</p>