47. Do political parties have to report regularly on their finances?

Art. 21.2, Law on Political Parties, 1992 (amended 2018). https://www.legislationline.org/download/id/4134/file/Azerbaijan_law_Political_Parties_1992_am2012_en.pdf 

Annual financial reports by political parties, together with an auditorʹs opinion, ares ubmitted to the Central Election Commission of the Republic of Azerbaijan no later than April1 of each year.