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

74 [...] The chairmen of political parties shall be obliged to submit, by the end of June, an approved copy of both the joint final account, about which a final decision has been passed, and the final accounts of the headquarters and the provincial organizations also covering the connected districts, to the Constitutional Court, as well as to the Office of the Chief Public Prosecutor of the Court of Cassation and for information purposes.
Source: Article 74, Law on Political Parties, 1983 (amended 2018)

Election accounts and informationa and documents related to donations, aids and expenditures shall be submitted to the Supreme Board of Election within ten days following the finalization of the election results.
Source: Article 14(6), Law on Presidential Election, 2012

The Constitutional Court and the Office of the Chief Public Prosecutor of the Court of Cassation.

Candidates at parliamentary and local elections are not obliged to report their accounts.