49. Do candidates have to report on their election campaign finances?
Iceland
Articles 10 and 11 of the Act on the Finances of Political Organisations and Candidates and their Information Disclosure (2006), last amended in 2011.
Candidates must prepare election campaign reports, listing all contributions and expenses related to the campaign, endorsed by an auditor or examiner with accounting expertise. Candidates must deliver their endorsed financial statements to the National Audit Office no later than three months after elections took place.