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

Código Electoral de la República de Panamá
Artículo 235: 
Para el registro de sus ingresos y gastos de campaña, los partidos políticos están obligados a contratar los servicios de un contador público autorizado, y registrarlo en la Dirección de Fiscalización del Financiamiento Político del Tribunal Electoral, aportando copia del contrato, cuyo texto será suministrado por este.

El Decreto 29 de 2022 del Tribunal Electoral establece periodos para que los partidos políticos presenten los informes de los gastos incurridos en la campaña electoral.

Article 235:
For the registration of their campaign income and expenses, the political parties are obliged to hire the services of an authorized public accountant, and register it with the Directorate for the Control of Political Financing of the Electoral Tribunal, providing a copy of the contract, the text of which shall be supplied by the latter.

Decree 29 of 2022 of the Electoral Tribunal establishes periods for political parties to submit reports on the expenses incurred in the electoral campaign.

Unofficial English translation.

Political parties must provide certain financial information in relation to an election campaign.