"It is good practice to require the following reports: - Initial reports before the campaign begins, to ensure that accounts are properly opened (if applicable). Such reports should include the party or candidate’s bank account information and the name and function of the persons accountable for the party or candidate’s campaign finances; - Reports providing oversight bodies and the public with preliminary information on campaign incomes and expenses of parties and candidates several days before election day; - Final reports after the election and certification of results, to provide a complete and comprehensive account of all campaign financing. "
OSCE (ODIHR), CoE (Venice Commission): Guidelines on Political Party Regulation, Second Edition, para. 261

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Guidelines on Political Party Regulation, Second Edition