Why won’t Te Pati Maori comply with the law?

The Electoral Commission announced:

A referral has been made to Police on 4 October 2024 relating to Te Pāti Māori’s failure to file annual financial statements with the Electoral Commission. The financial statements and accompanying audit report were due on 30 June 2024 under sections 210G and 210H of the Electoral Act.

Their financial statements are not a few days late, but 115 days late.

Has anyone asked the co-leaders or president why they are refusing to file audited accounts for the year ending 31 December 2024? Every other parliamentary party has done so.