53. Must reports from political parties and/or candidates include information on itemized income?

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

Election Code of the Republic of Azerbaijan, 2003 (as amended 2019). https://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf  

The Central Election Commission of the Republic of AzerbaijanDecision 10/49- 3 dated May 6, 2010 of the Central Election Commission of the Republic of Azerbaijan Amended by 15/58-11 dated July 23, 2010, Decision # 1/2 dated 15 March 2019.  https://msk.gov.az/plugins/pdf/datafiles/en_FILE_ADC91A-50C532-BDA66A-55D9A5-405247-4AC1F7.pdf; Appendix #1 made to the Instruction, https://msk.gov.az/uploads/MM-2020/Instructions/8/8_appendices.pdf. 

Law of the Republic of Azerbaijan "On Accounting", 2004, https://www.maliyye.gov.az/en/static/43/laws-of-the-republic-of-azerbaijan

The LPP requires political parties to maintain accounting and prepare financial statements in accordance with the Law of the Republic of Azerbaijan "On Accounting" (Art. 27.1.). According to the Ecode political parties, blocks of political parties, candidates, and registered candidates in Milli Majlis municipal and presidential elections shall submit their financial reports in accordance with certain standards (Art. 16, 159, and 192). The Central Election Commission of the Republic of Azerbaijan also adopted certain rules, forms, and standards for the financial reporting of political funds.