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

Article 26, the decree-law 2011-87,2011, of the organization of political parties: the financial statements of the political party are subject to an annual audit, and the task of monitoring the accounts of political parties is carried out according to standards set by the Tunisian Authority of Accountants.

Each party whose annual resources do not exceed one million (1,000,000) dinars must appoint an auditor for its accounts, who will be chosen from among the accounting experts registered on the roster of the Tunisian Board of Accountants or registered on the roster of the Tunisian Academy of Accountants on the list of “accounting specialists.”

Political parties whose annual resources exceed one million (1,000,000) dinars must choose two (2) auditors from among the accounting experts registered on the roster of the Tunisian Authority of Accounting Experts.

The party shall pay the auditors' fees. The audit report is submitted to the party’s chief official and a committee headed by the first president of the Administrative Court, with the participation of both the first president of the Tunisian Court of Appeal and the head of the Tunisian Board of Accountants.

The audit report shall be submitted to the Prime Minister within one month starting from the date on which the auditors submit the party’s financial lists. When the auditors differ in opinion, they prepare a joint report that includes the point of view of each one of them.

In light of the auditor’s report, the above-mentioned committee approves the party’s financial statements or refuses to approve them.

Article 6, decree 2022-860 of 16 November 2022, setting the overall expenditure ceiling for the campaign for the elections to the assembly of representatives of the people for the year 2022: The Independent High Authority for Elections is responsible for monitoring respect for the total ceiling on spending by all candidates during the election campaign for members of the People’s Assembly for the year 2022. The Court of Accounts is responsible for subsequent monitoring of respect for the total ceiling for spending by all candidates.

Unofficial English translation.

Independent High Authority for Elections (Instance supérieure indépendante pour les élections or ISIE) and the Court of Accounts.