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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.

The Regulation entered into force on 26.02.2016.

It is no secret that the Turkish economy has been suffering from a few problems.

Implications of the 2025 Decision on Amending the Criteria for Independent Audit in Turkey should be throughly kept in mind by corporate managements.

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

Circular No. 2023/1 ("Circular") on the Criteria to be Provided for Identity Authentication and Transaction Security in the Establishment of Contract Relations in Electronic Banking Services and the Electronic Media...

As you are aware, crypto asset service providers (the "CASPs") operating or planning to operate in Türkiye are regulated under the Capital Markets Law No. 6362.

On 21 October 2022, the Banking Regulatory and Supervisory Authority ("BRSA") published BRSA Decision No. 10389 ("Tightening Decision") to tighten the restrictions set forth under the BRSA...

The Turkish Commercial Code (“TCC”) was adopted in 1956, inspired by arguably the best codes of its age and since then, it was only sporadically updated. An overall effort to modernize the TCC has been in progress for the past five years, and finally, the relevant Commission of the Ministry of Justice presented the “Turkish Commercial Code Draft” (“Draft Code”) for public opinion in late February 2005.

Applications for the qualification certificate are received electronically.

The Official Gazette of April 30, 2024, has published the General Communiqué No. 560 under the Tax Procedure Law ("Communiqué"), announcing a pivotal regulation...

The Decree on the Determination of the Companies Subject to Independent Audit No. 6434 published in the Official Gazette dated November 30, 2022 and numbered 32029, abolished the Decree on the Determination of the Companies Subject to Independent Audit ...

Turkey's Public Oversight, Accounting and Audit Standards Authority ("Authority") has amended rules and requirements for independent auditors from 1 January 2019.

6585 sayılı Perakende Ticaretin Düzenlenmesi Hakkında Kanun'a 16 Nisan 2020 tarihinde eklenen ek madde ile Haksız Fiyat Değerlendirme

In Turkey, wide-ranging procedures and principles apply to loans provided by banks which are regulated under the Regulation on Loan Transactions of Banks ("Regulation").