49. Do candidates have to report on their election campaign finances?

Código Electoral de la República de Panamá
Artículo 240:
Todos los precandidatos y candidatos en circunscripciones menores de diez mil electores deben entregar un informe de ingresos y gastos, suscrito mediante declaración jurada por el precandidato o candidato (...)

Artículo 241:
En circunscripciones mayores de diez mil electores, el informe será suscrito mediante declaración jurada, firmada por el precandidato o candidato, y el contador público autorizado, registrado ante el Tribunal Electoral. En el caso de los precandidatos y candidatos presidenciales, el informe de ingresos y gastos será firmado por el tesorero y un contador público autorizado (...)

Article 240:
All pre-candidates and candidates in districts of less than ten thousand electors shall submit a report of income and expenses, signed by affidavit by the pre-candidate or candidate (...).

Article 241:
In constituencies larger than ten thousand electors, the report shall be subscribed by means of an affidavit, signed by the pre-candidate or candidate, and the authorized public accountant, registered before the Electoral Tribunal. In the case of pre-candidates and presidential candidates, the report of income and expenses shall be signed by the treasurer and an authorized public accountant (...)

Unofficial English translation.

Candidates must provide all information on financing received and used for the electoral campaign.