The rendering of accounts is a duty of all candidates, with their vices and alternates, and of national and state party directorates, together with their respective finance committees, if constituted. This is a measure that guarantees the transparency and legitimacy of the party's role in the electoral process.

The candidate who renounces the candidacy, gives it up, is replaced, or has his/her registration request rejected by the Electoral Court (EC) must report on the period in which he/she participated in the electoral process, even if he/she did not campaign. If there is party dissent, dissenters must also be held accountable.

Drafting and deadlines

To prepare the rendering of accounts, partial and final, the Electoral Court offers the Electoral Reporting System (SPCE). It is important to emphasize that the absence of a partial report can affect the regularity of the final report, as well as the presentation of accounts whose movement does not correspond to reality.

The partial renderings of accounts are presented twice, within a period fixed by the Superior Electoral Court's own resolution, generally comprising the period from the end of July to the beginning of August, for the first report, and the period from the end of August to the beginning of September for the second.

The final rendering of accounts must be done until the thirtieth day after the elections, for all candidates who do not run for the second round and for political parties, including the reports of the respective financial committees. If there is a second round, the reports for the two rounds must be provided by the thirtieth day after its completion.

After the deadline for the final rendering of accounts, those who have not done so will be notified, within five days, to report within 72 hours, under penalty of having the accounts judged as not rendered. Candidates, while remaining omissive, even after being elected, cannot assume office.

After the presentation of the final reports, the EC will make the respective data available on its Internet portal and will determine the immediate publication in a notice. After publication, any political party, candidate, coalition, or the Public Prosecutor’s Office may challenge the reports provided, within three days.