49. Do candidates have to report on their election campaign finances?
Nigeria
"(1) All candidates shall:
(a) submit detailed audited returns of their campaign expenses to the Commission within six months after an election.
(b) such returns shall indicate details of donations, other sources of funding, expenditure on goods, services and sundry expenses incurred for the purpose of election.
(2) The audited return on campaign expenses shall be signed by the candidate and supported by an affidavit sworn by the candidate as to the correctness of its content. Section 15 (1) and (2) of the Guidelines and Regulations for Political Parties 2013."
Audited returns of candidates.