Constitutional Court Decision on Political Party Financial Audit (E: 2022/60, K: 2025/123)

The Turkish Constitutional Court issued Decision K: 2025/123 on 25 December 2025, concluding proceedings in case E: 2022/60 concerning the financial audit (mali denetim) of a political party. Under Articles 69 and 75 of the Law on Political Parties (No. 2820), the Constitutional Court is constitutionally mandated to audit the annual income and expenditure accounts of all political parties represented in parliament or receiving state treasury aid. The case, registered in 2022, involves a review of a political party's financial records, including income sources, campaign expenditures, asset declarations, and compliance with restrictions on foreign funding and anonymous donations. The Court's mandate is to assess whether financial activities comply with the Constitution and the Law on Political Parties. Decision K: 2025/123 formalizes the audit outcome, which may include findings of compliance, conditional compliance with corrective orders, or referral for dissolution proceedings in cases of serious financial violations. Audit decisions are binding and published in the Official Gazette (Resmî Gazete). This decision is part of the Constitutional Court's routine but constitutionally significant financial oversight role, ensuring political parties remain accountable in their use of public treasury funding and private donations under Turkish electoral law.

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