47. Do political parties have to report regularly on their finances?

Law of the Republic of Azerbaijan on political parties, 2023, https://www.venice.coe.int/webforms/documents/?pdf=CDL-REF(2023)012-e

Political parties maintain accounting and prepare financial statements in accordance with the Law of the Republic of Azerbaijan "On Accounting" and submit them together with the audit report to the Central Election Commission of the Republic of Azerbaijan not later than April 1. These reports are published in the media and on the official web site of the Commission (Art. 27.1, 2, and 6).