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

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.
94.4. If a candidate or registered candidate loses his/her status, he/she shall have the duty to report on their finances. The duties for financial reporting of political parties, blocs of political parties and referendum campaign groups shall be carried out by their authorized representatives for financial issues. If there is no such authorized representative, financial reporting may be carried out by other persons who are included in the staff of, participated in the election campaign of, and are authorized to represent the political parities or blocs of political parties, or referendum campaign group.

Source: Article 94.3, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

In accordance with Election Code Article 94, parties, candidates and referendum campaign groups are obliged to register the collection and expenditure of their election/referendum funds.

- an initial financial report is to be submitted together with the required documents for registration with the election commission,56 providing financial information for the period of two days prior to the date of the report;
- a second financial report is to be submitted between 10 to 20 days prior to the day of elections, providing financial information for the period of seven days prior to the date of the report;
- a final financial report is to be submitted at latest 10 days after official publication of the final results of elections (referenda); the initial financial documents on the collection and expenditure of election/referendum funds must be attached to the final financial report.

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.