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

52. (1) Within forty-two days after the day on which the result of the election is declared, the election agent of every candidate at the election shall transmit to the Chief Election Officer a true return in the form set out as Form No. 4 in the Prescribed Forms Rules containing, as respects that candidate, a statement of all payments made by the election agent together with all the bills and receipts.

Source: Article 52 (1), Representation of the People Act, 1967 (updated 2015)

Only reports from candidates.

There are no regulations regarding the political parties' reporting.