Constitutional Court Decision No. K: 2025/114 — Financial Audit of Political Parties (Case E: 2022/11, dated 25 December 2025)

The Turkish Constitutional Court (Anayasa Mahkemesi) issued Decision K: 2025/114 on 25 December 2025, concluding the financial audit proceedings registered under Case E: 2022/11. This decision concerns the mandatory financial supervision of political parties operating in Turkey, which the Constitutional Court conducts pursuant to Articles 69 of the Constitution and the Political Parties Law (Law No. 2820). The audit examines whether parties' income sources, expenditures, and asset holdings comply with constitutional and statutory requirements. The Constitutional Court holds exclusive jurisdiction over the financial audit of political parties in Turkey. Political parties are required to submit annual financial statements, and the Court reviews whether revenues were obtained from lawful sources, whether expenditures were made for permissible party activities, and whether accounting records are properly maintained. Non-compliance may result in partial or full forfeiture of Treasury aid or, in serious cases, dissolution proceedings. Case E: 2022/11 was filed in 2022 and reflects the Court's ongoing docket for financial oversight. The three-year gap between filing and decision (2022–2025) is consistent with the Court's typical backlog in multi-party audit cycles. The decision likely covers audit findings for one or more political parties for a specific fiscal year, addressing irregularities, confirming compliance, or ordering corrective measures. This ruling reinforces Turkey's constitutional framework for party finance transparency, ensuring that political parties remain accountable for their use of public Treasury funds and privately raised revenues under the scrutiny of the highest judicial authority.

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