68. Are elected officials required to submit reports regarding their finances?

• A Leader must lodge with the Leadership Commission before the end of January every year, a brief written statement of his assets and liabilities, in and outside Kiribati, and that of his immediate family. The statement may include a list of properties and their estimated values.
• A Leader who has not filed the annual statement by the required deadline or who filed a false statement is in violation of this Code.

Source: Article 11, Leaders Code of Conduct Act 2016, Act 9 of 2016

"leader" include a person who currently hold any of the following positions:

• Te Beretitenti;
• Kauoman ni Beretitenti;
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• Speaker, Clerk of the Maneaba ni Maungatabu;
• Member of the Maneaba ni Maungatabu;
• Attorney General, Solicitor General, Director of Public Prosecution;
• Chief Justice, Judge, Magistrate, Registrar of Court;
• Commissioner of Police;
• Mayor, Councillor, Clerk of Local Government;
• Administrative Head of a Government Ministry, Agency and State Owned Enterprise (including Board Director);
• Constitutional Office Holder, Kiribati High Commissioner or Ambassador, Special Envoy.

Source: Article 3, Leaders Code of Conduct Act 2016, Act 9 of 2016

Amongst other 'leaders' the President, Vice President, Speaker of Parliament, Members of Parliament, Mayors and local councillors are specifically required to lodge an annual statement of assets and liabilities