A realistic theoretical model describing the outcome of confocal microscopic imaging of electrochemiluminescence (ECL) light emission is derived for a two parallel band microelectrodes assembly operated under steady state. The model takes into account the experimental distortions ensuing from a) the specific finite shape of the sampling volume in confocal microscopy, b) the light arising directly from out-of-focus area but transmitted through the microscope diaphragm or c) transmitted after reflection from the polished platinum band electrodes. The model is based on a detailed optical, physico-mathematical and numerical analysis of the problem at hand, and on simulations of the concentration distribution of the species giving rise to the ECL generation. Its outcome allows the reconstruction of the real spatial distribution of ECL light emission based on the confocal microscopy measurements upon correcting for the effect of experimental distortions using numerical fitting procedure.