In its original form, the Turkish Commercial Code ("TCC") dated 13 January 2011 and numbered 6102 required all joint stock and limited liability companies to perform independent audits...

Turkey's Public Oversight Accounting and Auditing Standards Authority has revised certain rules for independent auditors.

The Regulation Amending the Regulation on Shopping Malls ("Amendment Regulation") has been published in the Official Gazette dated 8 May 2025 and numbered 32894...

06 Nisan 2024 tarihli ve 8313 sayılı Cumhurbaşkanlığı Kararıyla "Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Değişiklik Yapılmasına İlişkin Karar " yayımlanmıştır.

Confidence in the accountant and the accountancy organization is under pressure, among other things, due to accounting scandals, information from supervisors and reports about the accountancy sector.

An important issue for companies in Turkey is the "Independent Audit" of their financial statements.

On December 29 2023, the Board Decision ("Decision") of the Public Oversight Accounting and Auditing Standards Authority ("KGK") concerning the Scope of Application of Turkish Sustainability...

The Board Decision of the Public Oversight, Accounting and Auditing Standards Authority on the Publication of the Procedures and Principles Regarding the Scope of Application...

The Regulation Amending the Implementing Regulation on Free Zones ("Amending Regulation") was published in the Official Gazette dated 06 February 2026 and numbered 33160, and entered into force on the same date.

The Decision Amending the Decision on Determination of Companies Subject to Independent Auditing ("Amendment Decision") was published in the Official Gazette dated April 6, 2024.

The Capital Markets Board (the "CMB") (Sermaye Piyasası Kurulu) has recently published two new communiqués on the management and independent audit of the information systems...

The Regulation on Composition Commissaries and Creditors' Committee and the Documents to be Attached to the Composition Application were promulgated on the Official Gazette on 30 January 2019.

With the "Decision on the Amendment of the Decision Regarding the Determination of Companies Subject to Independent Audit," published in the Official Gazette dated March 17, 2026...

Independent auditing refers to auditing of a company's financial statements, records, accounting practices and internal controls and other related matters by an independent auditor.

The Public Oversight, Accounting and Auditing Standards Authority's Board Decision on the Scope of Application of Sustainability Reporting Standards, which was prepared to determine the scope of application of the Turkish Sustainability Reporting Standards, entered into force as of January 1, 2024.

Companies subject to mandatory independent audit are determined by the Council of Ministers as per the Turkish Code of Commerce ("TCC") Art.397.

General Communiqué of General Directorate of Accounting (Sequence No: 87) was published in the Official Gazette numbered 32455 on February 9, 2024.

25 Aralık 2025 tarihli ve 33118 sayılı Resmî Gazete'de yayımlanan 7571 sayılı Türk Ceza Kanunu ile Bazı Kanunlarda ve 631 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına...