51. Is information in reports from political parties and/or candidates to be made public?

5. The National Electoral Commission announces the information in the Official Gazette of the Republic of Poland 'Monitor Polski' within 14 days of submitting it to the National Electoral Commission.
Source: Article 34, 5, Law on Political Parties,1997 (consolidated text 2018)

§ 1. In elections to the Sejm and the Senate, elections to the European Parliament and elections to the President of the Republic, the National Electoral Commission shall make publicly available in the Public Information Bulletin the financial report of the election committee within 30 days of its submission.

§ 2. The financial statements referred to in § 1 shall be announced by the National Electoral Commission in the Official Journal of the Republic of Poland 'Monitor Polski' after the deadline referred to in § 1.

§ 3. The financial reports submitted to the electoral commissioner are made available by him at the request of interested entities. The election commissioner shall make public, in the form of a message in a daily newspaper of at least voivodship coverage, information about the place, time and manner of making them available for inspection.
Source: Article 143 § 1-3, Election Code, 2011 (amended 2019

Political party reports are published by the National Electoral Commission within 14 days of their submission.

Reports of nationwide electoral committees are published by the National Electoral Commission within 30 days of their submission.