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Independent auditing of corporations was enacted in the Turkish Commercial Code Law No. 6102 as the primary regulation.

This Monthly Update aims to provide a brief explanation regarding the Amending Communiqué and highlights the essential novelties introduced therein.

The Communiqué Amending the Communiqué on Independent Audit of Information Systems (III-62.2.b) ("Audit Communiqué") and the Communiqué on the Procedures and Principles...

The New Turkish Commercial Code ("New Code") has been enacted and will enter into force in July 2012. One of the major changes brought by the New Code regards mandatory independent audits of corporations.

On July 7, 2022, the Banking Regulatory and Supervisory Authority (the "BRSA") published a new Decision No. 10265 (the "Decision") to clarify the implementation of the decision of the BRSA Decision No. 10250 dated July, 24 2022.

The Principle Decision No. i-SPK.35/B.2 (dated 08/05/2025 and numbered 30/846) ("Principle Decision"), published on 8 May 2025, entered into force to be implemented during periodic audits...

In accordance with the Presidential Circular on Information and Communication Security Measures published on 6 July 2019, public institutions and businesses

The Amendments to the Decree on Treasury Support to Credit Guarantee Institutions entered into force through its publication in the Official Gazette dated March 30, 2020 and No. 31084.

The new Banking Law, enacted in the last quarter of 2005, sets forth significant provisions regarding corporate governance and is the first Turkish law to include specific references to corporate governance principles. The pending drafts of the new Turkish Commercial Code and the new Capital Markets Law also contain provisions related to corporate governance, but are yet to be enacted.

These are the questions that prosecutors are instructed to ask when they evaluate and assess how comprehensive, responsive, and effective a compliance program is during a Foreign Corrupt Practices Act...

BDDK Türk Lirası Kredi Kısıtlamalarını Esnetti

The draft crypto asset law, which was submitted to the General Assembly of the Grand National Assembly of Türkiye, entered into force after being published in the Official Gazette...

When I graduated from Istanbul University in 1995, perhaps the most popular profession in the School of Administration was independent auditing

Pursuant to Article 1524 of the Turkish Commercial Code, titled "Electronic Transactions and information society services," and the Regulation on the Websites to be Established by Capital Companies, capital companies subject to independent audit ...

The Decision on Determination of Companies Subject to Independent Audit ("Decision"), which sets forth the new procedures and principles regarding the determination of companies subject...

In joint stock companies, there are three types of audit mechanism, namely (i) statutory audit, (ii) optional audit and (iii) special audit.

Today, on 23 July 2025, the Capital Markets Board published an important amendment to the Regulation on the Principles of Stock Exchange Activities of Borsa İstanbul A.Ş.