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

Political parties and other regulated entities under PPERA submit returns to the Electoral Commission. In spite of its name, the EC is not technically an EMB since it does not have the power of direction over the running of elections. Candidates submit returns to the relevant officer as prescribed in the relevant piece of legislation. For UK Parliamentary general elections this is the local Returning Officer, often referred to as the (Acting) Returning Officer. Under Section 87A RPA (A)ROs are required to forward copies of the returns on to the Commission.