The Standards in Public Office Commission (SIPO) (Irish: Coimisiún um Chaighdeáin in Oifigí Poiblí) is an independent body established in December 2001 by the Irish Government under the Standards in Public Office Act 2001.
[2] The commission is the supervisory body for compliance with legislation concerning ethical issues regarding politicians, office holders and civil servants The commission supervises compliance with legislation limiting donations to political parties in Ireland and election expenditure.
The Commission makes reports to the Chairman of Dáil Éireann Ceann Comhairle in relation to donations.
It makes reports to the Chairman of Dáil Éireann Ceann Comhairle on the use of State financing by political parties under the Electoral Acts.
The commission may receive complaints and carry out investigations against alleged breaches of the Ethics Acts.
The Commission makes annual reports to the Minister for Public Expenditure and Reform which are laid before each House of the Oireachtas.
The Act provides restrictions and conditions on the taking up of certain employments by certain designated officials for a specified period of time where a possible conflict of interest arises.
The Standards Commission will oversee the implementation of the register, monitor compliance, provide guidance and assistance and where necessary investigate and pursue breaches of legal requirements in due course.
The focus in the initial period of the implementation of the Act was on guidance and information and ensuring that registrants were familiar with the process of submitting their returns online.
Since the Electoral (Amendment) Act 2001, SIPO has maintained a register of "third parties", defined as "any individual or group, other than a registered political party or election candidate, who or which accepts, in a particular calendar year, a donation for political purposes exceeding the value of €100".