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

First: The Party or political organization deposits its funds in Iraqi banks.
Second: The party or political organization holds regular records of accounts, including its revenues and expenses.
Third: The party or political organization submits an annual report to its accounts prepared by a licensed legal accountant's office and submits its report to the Financial Control Bureau.
Fourth: The Office of Financial Supervision shall submit a final report on the financial situation of the parties or political organizations to the House of Representatives, the Ministers, the Department of Parties, or political organizations.

Political Parties Law No. (36) for the year 2015, Article (39)

Source: The Independent High Electoral Commission, 2019

Political entities and candidates are required to submit preliminary financial reports specifying their campaign income and expenditure no later than seven days after Election Day. Final reports should be submitted to the IHEC within 30 days of the announcement of the results.