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

14. (1) Every registered society shall, within sixty days after the
holding of its annual general meeting or if no annual general
meeting is held, within sixty days after the end of each calendar
year, forward to the Registrar—
(a) a true and complete copy of any amendments to the rules
of such society made since the date of registration or of
the last return;
(b) a true and complete list of office-bearers and the number
of members of such society residing in Malaysia or present
therein at the date of such return or, if such society has
no office-bearers residing or present in Malaysia, the
name, address and occupation of the person in Malaysia
authorized to act for or on behalf of the society, and the
number of members as aforesaid together with a true and
complete list of the office-bearers of all the branches (if
any) of the society;
(c) the address of the society or of the place of business of
the society;
(d) the accounts of the last financial year of the society,
together with a balance sheet showing the financial position
at the close of the last financial year of the society;
(da) the name and address of any society, association, trade
union or any other body of persons, incorporated or
unincorporated, outside Malaysia to which the society is
in any way associated or affiliated;
(db) the description of any money or property, any pecuniary
benefit or advantage received by the society from any
person ordinarily resident outside Malaysia or an
organization, authority, government, or agency of any
government, outside Malaysia; and
(e) such other information as the Registrar may from time
to time require.
Source: Section 14 (1), Societies Act, 2006

23. (1) Within thirty-one days after the date of publication of
the result of an election in the Gazette every candidate at that
election or his election agent shall deposit with the State Elections
Officer a true return, in this Act referred to as the “return
respecting election expenses,” in Form B in the First Schedule,
containing detailed statements as respects that candidate of—
(a) (Deleted by Act A5);
(b) (Deleted by Act A5);
(c) the disputed claims so far as the candidate or his election
agent is aware;
(d) all unpaid claims, if any, of which the candidate or his
election agent is aware in respect of which application
has been made or is about to be made to an Election
Judge or Judge of the High Court;
(e) all money, securities and other valuable consideration
received by or promised to the candidate or his election
agent from or by any other candidate or person for the
purpose of expenses incurred or to be incurred on
account or in respect of the management of the election,
naming every person from whom the sum may have been
received or by whom such sum may have been promised,
showing as to each sum whether it was received as
contribution, loan, deposit or otherwise;
(f) the amount of expenses, if any, incurred by any person
authorized by the candidate or his election agent under
subsection 15A(1).
(2) The return respecting election expenses shall be signed by
the candidate or his election agent and shall be accompanied by a
statement made by the candidate and his election agent, which
shall be respectively in Forms C and D in the First Schedule and
shall be on oath before the Chairman or a member of the Election
Commission, a Magistrate, a Justice of the Peace, a Commissioner
for Oaths, or the State Elections Officer:
Provided that where the candidate has named himself as
election agent under subsection 12(2) such statement shall be
made only in Form C of the First Schedule.
(3) If the said return and statements are not transmitted before
the expiration of the time limited for the purpose, the candidate
shall not after the expiration of such time sit or vote until either
such return and statements have been transmitted or until the date
of the allowance of such authorized excuse for failure to transmit
the same as in this Act mentioned and if he sits or votes in
contravention of this Act, he shall be liable on conviction, to a
penalty of one thousand ringgit for every day on which he so sits
or votes.
(4) If any candidate or election agent fails to comply with the
requirements of subsection (1) or (2) he shall be guilty of an
illegal practice and this section shall be in addition to and not in
derogation of section 11.
Source: Section 23, Election Offences Act, 2006