50. Do third parties have to report on election campaign finances?

Art. 94: Election Code of the Republic of Azerbaijan, 2003 (amended 2018)

http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf 

Candidates, registered candidates, political parties, blocs of political parties and referendum campaign groups shall submit their financial report to the relevant election commission in the following order:

94.2 Candidates, registered candidates, political parties, blocs of political parties, and referendum campaign groups are obliged to register the collection and expenditure of their election funds.

94.3 Candidates, registered candidates, political parties, 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 the latest 10 days after the final results of the elections (referendum) is 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 parties or blocs of political parties, or referendum campaign group.

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