Public Accounting Law 1366 SH (1987 CE) + Supreme Audit Court Law 1361 SH (1982 CE) + Public Tenders Law 1383 SH (2005 CE) + Constitution 1979 Arts. 52-55 + Freedom of Information Act 1388 SH (2009 CE)

Iran's fiscal transparency framework is scored statute-as-written, per the precedent established for VN, CU, and other constrained jurisdictions. The constitutional basis is strong: Constitution Arts. 52-55 mandate parliamentary (Majlis) budget approval (Art. 52), all-agencies audit by the Supreme Audit Court (Art. 55), and strict appropriation limits (Art. 53). The Supreme Audit Court (Divan-e Mohasebat-e Keshvar) head is formally elected by the Majlis under Art. 54 and the Supreme Audit Court Law 1361 SH (1982 CE) — placing Iran in the 'elected' auditor tier alongside Israel and Indonesia. MANDATORY CAVEATS: (1) Sanctions — Iran is subject to U.S., EU, and UN sanctions restricting IMF engagement, SWIFT access, and participation in international fiscal transparency programs (PEFA, OBS). All primary government portals (rrk.ir Official Gazette, dmk.ir Divan-e Mohasebat, mefa.gov.ir Ministry of Finance) are unreachable from outside Iran due to DNS routing and Cloudflare geo-blocks consistent with the National Information Network (SHOMA). (2) Velayat-e Faqih — the Guardian Council vets legislation and Majlis candidates; the Supreme Leader exercises overarching constitutional authority (Art. 5); these structural constraints limit practical independence of the formally elected SAI head. Statute score of 'elected' (+3 pts) per Art. 54 / Law 1982; de facto independence constrained. The Management and Planning Organization (MPO) prepares the draft budget using 5-year plans (sixth plan: 2022-2026). The Public Tenders Law 1383 SH (2005 CE) governs procurement. Freedom of Information Act 1388 SH (2009 CE) establishes information access rights. Zero PEFA assessments. NOT in IBP Open Budget Survey. FY: Solar Hijri year (~21 March to ~19 March). Currency: IRR.

Transparency Requirements