48. Do political parties have to report on their election campaign finances?

94.3. Candidates, registered candidates, political parties or blocs of political parties shall submit their financial report to the relevant election commission in the following order:

94.3.1. the initial financial report shall be submitted to the relevant election commission along with the required documents for registration, in accordance with the rule defined by this Code. This report shall contain information for the period of two days prior to the date indicated in the report;

94.3.2. a second financial report shall be submitted to the relevant election commission between 10 to 20 days prior to Election Day. This report shall contain information for the period of seven days prior to the date indicated therein;

94.3.3. the final financial report shall be submitted at latest 10 days after final results of elections (referendum) are officially published. The initial financial documents on the collection and expenditure of election funds shall be attached to the final financial report.

Source: Article 94.3, Election Code of the Republic of Azerbaijan, 2003 (amended 2017)

Three reports:

initial at the time of registration of the candidates,

second (interim), 10-20 days before elections,

and final 10 day after the results of the elections.