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

Art. 94.3§1, 94.3§2, 94.3§3 and 94.3§4, Election Code of the Republic of Azerbaijan, 2003 (amended 2018). http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf 

COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg. https://rm.coe.int/CoERMPublicCommonSearchServices/DisplayDCTMContent?documentId=09000016806c6608

In accordance with Election Code Article 94, parties, [...]  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,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 the latest 10 days after the 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.