48. Do political parties have to report on their election campaign finances?
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Nigeria
92.Election expenses of political parties
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(3) Election expenses of a political party shall be submitted to the Commission in a separate audited return within 6 months after an election and such return shall be signed by the political party's auditors and counter-signed by the Chairman of the party and be supported by a sworn affidavit by the signatories as to the correctness of its contents.
93. Disclosure by political parties
(4) A political party sponsoring the election of a candidate shall, within 3 months after the announcement of the results of the election, file a report of the contributions made by individuals and entities to the Commission.
Electoral Act, 2010