56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

The AEC has been given authority to undertake investigations concerning compliance with the disclosure obligations contained in Part XX of the Electoral Act.  Section 316(2A) of the Electoral Act provides an authorised officer with the authority to find out whether a prescribed person, the agent of a political party, or the financial controller of an associated entity has complied with their obligations under Part XX of the Electoral Act.

Australian Electoral Commission, 'Financial Disclosure Compliance Framework' July 2017, p. 6