49. Do candidates have to report on their election campaign finances?

'Article 90: Registration of  non-public funds. 4. Obligations provided for in  this article are also applicable to candidates proposed by voters who are registered in accordance with articles 69 and 70 of this Code.' 'Article 91: Auditing of electoral campaign funds and expenses1. No later than 5 days after the declaration of the final election result for each political party registered as an electoral subject or for the candidates proposed by the voters, the CEC appoints by lot one or more certified accounting experts, selected in accordance with article 92 of this Code, to perform an audit of the funds received and spent for the electoral campaign. The audit report shall be submitted to the CEC by the deadline provided for in the appointment decision. The report may not include personal data of donors under the value provided for in point 2 of article 90 of this Code.2. The electoral subjects specified in point 1 of this article shall make available to the auditor appointed by the CEC all information, documents or data that are related to the financing and expenses of the electoral campaign in accordance with this Code.3. The electoral subjects that are being audited shall make available all the information they have from the banks, institutions or third persons related to the audit, or authorize the auditor to obtain such information from third parties. The CEC shall make available to the auditor the information it receives from third parties about the subject being audited, at each phase of the auditing process.' (Source: The Electoral Code of the Republic of Albania, No. 10019/29.12. 2008, as amended No. 31/02.04.2015)

Candidates are subject to the same legislation as political parties in this regard.