2026 Audit Scope: Updated Asset And Revenue Thresholds For Independent Audit

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, and numbered 33199, the financial thresholds applied for companies to be included within the scope of independent audit have been redefined.

According to the Presidential Decision published in the Official Gazette, the criteria for being subject to independent audit for companies under the general scope have been updated as follows:

• The total asset threshold for companies to fall within the scope of independent audit has been increased from 300 million Turkish Liras to 500 million Turkish Liras.

• The annual net sales revenue criterion has been raised from 600 million Turkish Liras to 1 billion Turkish Liras in accordance with the new regulation.