55. Which institution(s) receives financial reports from political parties and/or candidates?

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 

According to the LPP, the annual financial report by the political party together with the audit report is submitted to the Central Election Commission of the Republic of Azerbaijan not later than April 1 (Art. 27.2. ).  

The ECode requires that candidates, registered candidates, political parties or blocs of political parties shall submit their financial report to the relevant election commission (Art. Art. 94.2, 94.3, and 94.4.).