255 results found

The value thresholds for total assets and net annual sales which trigger an obligation to obtain an independent audit have lowered in Turkey.

Turkey has introduced significant amendments to its independent audit requirements through Presidential Decision 11066, substantially raising the threshold values that determine...

Furthermore, the calculation of the service fee to be paid by the building owners to the construction audit companies was also amended.

The Regulation on Commissioner for Concordat and Creditors' Committee and The Regulation on Documents to be added to the Concordat Request were published in Official Gazette numbered 30671 dated 30 January 2019.

With the amendment published in the Official Gazette dated 17 March 2026, the criteria for being subject to independent audit have been substantially revised.

Anayasa Mahkemesi, vergi yargılamasında mevcut olan içtihat farklılıklarının makul süre içerisinde giderilememiş olması sebebiyle başvurucunun adil yargılanma hakkının ihlal edildiğine hükmetmiştir.

Companies in Turkey must now make information disclosures to the Central Bank when their foreign currency loans and foreign exchange loans (either from Turkey and abroad) amount to $15 million or more.

The Capital Markets Board of Türkiye (the "CMB") published the Communiqué on Principles and Procedures on Management of Information Systems numbered VII-128.10 (the "Information Systems Communiqué").

The Public Oversight, Accounting and Auditing Standards Authority (the "POA") has circulated the Draft Regulation on Sustainability Audit (the "Draft Regulation")...

Turkish Commercial Code numbered 6102 introduces significant provisions regarding good management and internal and independent audit that are to be applied to capital stock companies.

The Digital Transformation Office of the Presidency of the Republic of Turkey ("DTO") has published the Guidelines on Information and Communication Security Audits ("Audit Guidelines") on 27 October 2021.

The new TCC, which entered into force back in 2012, put an end to the old-style internal and external audit procedures of capital companies and introduced a whole new external audit system that exceeds certain thresholds.

In joint stock companies, the shareholders' right to demand information and review enables the shareholders to access information about the company's operations, economic and financial status...

Independent audit is the use of independent audit techniques envisaged by international audit standards, and the companies subject to independent audit are reported by auditing and evaluating...

With the publication of the Regulation on Sustainability Auditing, in the Official Gazette dated January 17, 2025, and numbered 32785, one more legislative effort has been added on sustainability, which have gained momentum over the past five years.

The Regulation on the Working Procedure and Principles of Internal Auditors which entered into force by being published in the Official Gazette dated 12.07.2006 and numbered 26226 was amended by the Regulation Amending the Regulation on the Working Procedure and Principles of Internal Auditors published in the Official Gazette dated 07.02.2013 and numbered 28552.