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On January 5, 2018, Capital Markets Board ("Board") published 2 (two) new communiqués; (i) Communiqué on Information Systems Management numbered VII-128.9 ("Communiqué numbered VII-128.9") and ...

The Presidential Decree No. 9774, published in the Official Gazette dated May 1, 2025 and numbered 32887, introduced significant changes to the Decision on the Determination of Companies Subject to Independent Audit dated November 29, 2022 and numbered 6434.

1 Mayıs 2025 tarihli, 9774 sayılı Cumhurbaşkanı Kararı yayımlandı.

Similar to the trend in other parts of the globe, the need for expertise in extremely fast developing information technology as well as cost efficiency concerns have increased the number of financial institutions in Turkey willing to outsource their financial services. Foreign investments in the Turkish banking and financial system can also be deemed as a supporting element increasing this trend. Foreign investors would like to set-up outsourcing arrangements in Turkey similar to those set up in

Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Değişiklik Yapılmasına İlişkin Karar 01 Mayıs 2025 Tarihli ve 32887 Sayılı Resmî Gazete'de yayımlanmıştır.

"The Decree numbered 8313 Amending the Decree regarding the Determination of Companies Subject to Independent Audit" published in the Official Gazette dated 6 April 2024 and numbered 32512 has amended the Decree numbered 6434 ...

On April 6, 2024, the Decree Amending the Decree numbered 8313 on the Determination of Companies Subject to Independent Audit ("Decree") ("Amending Decree") was published in the Official Gazette dated April 6, 2024 and numbered 32512.

The Regulation on Trade Repositories' Operation, Practice and Audit Principles was published in Official Gazette number 30540 on 19 September 2018.

Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Değişiklik Yapılmasına İlişkin Karar, 17 Mart 2026 tarihinde Resmi Gazete'de yayımlanarak yürürlüğe girmiştir.

17 Mart 2026 tarihli Resmî Gazete’de yayımlanan 11066 sayılı Cumhurbaşkanı Kararı ile, bağımsız denetime tabi şirketlerin belirlenmesine ilişkin eşiklerde değişiklik yapılmıştır.

The said decision came into effect on April 6, 2024, and will be applied in subsequent fiscal periods, including the fiscal period starting on January 1, 2024.

Turkish Commercial Code No. 6102 regulates the principles regarding group companies under Articles 195 to 209 for the first time in Turkish law.

Turkey's Public Oversight, Accounting and Auditing Standards Authority has updated a range of Independent Auditing Standards.

Article 57 of the Turkish Civil Code ("TCC") states that everyone has the right to establish an association without prior permission and that the founders of an association must have the capacity to act.

Pursuant to Article 1524 of the Turkish Commercial Code ("TCC") which was enacted in 2012, companies that are subject to independent audit are required to not only set up a website...

The confidentiality obligation is drafted similarly to Article 73 of the Law. Accordingly, bank and client secrets will not be disclosed to anyone except those legally authorized.

The procedures and principles on the companies subject to independent audit as per the article 398 of the Turkish Commercial Code numbered 6102 and dated January 13, 2011 have been redetermined.