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Article
From Now On Artificial Intelligence Will Select The Construction Audit Companies
Significant amendments regarding the real estate sector, in particular the developers, were introduced to the Construction Audit Law No. 4708 within the scope of the Omnibus Bill No. 7143 published in the Official Gazette ...
TurkeyReal Estate and Construction
Hergüner Bilgen Üçer Attorney Partnership
Article
Appointment Of Independent Auditors For Corporations Which Are Not Subject To Independent Audit
The General Directorate of Domestic Trade ("General Directorate") has recently issued a circular with respect to the Law on Amendments to the Customs Law and Other Laws and Statutory Decrees ("Law") dated April 11, 2013 and numbered 6455.
TurkeyAccounting and Audit

Ersoy Bilgehan

Turkey Updates Independent Auditors' Obligation To Address Key Issues, Plus Rules For Agreements And Communication With Audited Companies

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

TurkeyAccounting and Audit

Moroglu Arseven

The Decision Amending The Decision On The Determination Of Companies Subject To Independent Audit

The Decision Amending the Decision on the Determination of Companies Subject to Independent Audit ("Decision No. 9774") was published in the Official Gazette dated 1 May 2025 and numbered 32887.

TurkeyCorporate/Commercial Law

Sakar Law Office

Accounting System In Turkey

TurkeyEmployment and HR

Arthur Andersen

COVID-19 Measures For Construction And Audit Services

As the COVID-19 situation evolves, governmental agencies may alter their previous measures and practices.

TurkeyReal Estate and Construction

Esin Attorney Partnership

Amendments To Principles And Procedures For Tax Audits Enter Into Effect In Turkey

It also introduces principles regarding tax audits conducted for international exchange of information.

Moroglu Arseven

The Regulation Amending The Regulation On Shopping Malls Has Been Published

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

TurkeyAccounting and Audit

Moroglu Arseven

New Eligibility Requirements For Individual Independent Auditors

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...

TurkeyAccounting and Audit

Bezen & Partners

Bağimsiz Deneti̇me Tabi̇ Şi̇rketleri̇n Beli̇rlenmesi̇ne Dai̇r Kararda Deği̇şi̇kli̇k Yapilmasina İli̇şki̇n Karar Yayimlanmiştir

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

TurkeyAccounting and Audit

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Consequences Of Non Compliance With Independent Audit Requirement

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

TurkeyAccounting and Audit

Decision To Exempt Portfolio Management Companies From Mandatory Practices Within The Scope Of TSRS

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...

TurkeyAccounting and Audit

Criteria For Determining Companies Subject To Independent Audit Have Been Updated

Pursuant to Article 397 of the Turkish Commercial Code No. 6102, the Decision Amending the Decision on the Determination of Companies Subject to Independent Audit (the "Amending Decision").

TurkeyCorporate/Commercial Law

Ozbilen Aykut Attorneyship

Decree Amending The Decree On Determination Of Companies Subject To Independent Audit Published

According to the Decree Amending the Decree on Determination of Companies Subject to Independent Audit ("Amendment Decree") published in the Official Gazette dated 01 May 2025 and numbered 32887, ...

TurkeyCorporate/Commercial Law

Turkish Constitutional Court: Turkish Counsel Of State's Failure Of Unification Of Discrepancies Between Precedents In A Reasonable Time Violates The Right To Fair Trial

Turkish Constitutional Court ruled that the applicant's right to fair trial is violated due to Turkish Counsel of State's failure to unify discrepancies between precedents in tax litigation in a reasonable time.

TurkeyLitigation, Mediation & Arbitration

Moroglu Arseven

Regulation On The Amendment Of The Regulation On Cybersecurity Competency Model In The Energy Sector Published

As published in the Official Gazette dated 25 November 2025 and numbered 33088, the Energy Market Regulatory Authority has introduced amendments to the Regulation on Cybersecurity Competency Model in the Energy Sector ("Regulation")

TurkeyTechnology

Hergüner Bilgen Üçer Attorney Partnership

Bill To Amend The Accountancy Sector Act

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.

TurkeyAccounting and Audit

NAZALI Attorney Partnership

Recent Changes Regarding The Determination Of Companies Subject To Independent Auditing

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.

TurkeyAccounting and Audit

Gün + Partners

Tax System In Turkey - Depreciation

TurkeyAccounting and Audit

Arthur Andersen

The Capital Markets Board's New Communiqués On The Management And Independent Audit Of Information Systems

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...

TurkeyAccounting and Audit

Bezen & Partners

Showing 21–40 of 255 results

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