49. Do candidates have to report on their election campaign finances?
Brazil
Election Law nr 9,504 , 1997
Article 28. The rendering of accounts are mandatory for: (...) I – candidates for majority elections, in compliance with regulations set forth by the Electoral Justice;
II – candidates for proportional elections, provided they use the templates that feature in the Annex of this Law. (...) Paragraph 1. The rendering of accounts of candidates running for majority elections shall be performed by the financial committee, and shall be accompanied by statements of the bank accounts that detail financial transactions operated during the campaign and list deposited checks, indicating their respective numbers, amounts and issuers. Paragraph 2. The rendering of accounts of candidates running for proportional elections shall be performed by either the financial committee or the candidate him/herself.