The Resolution on Determination of Companies Subject to
Independent Audit ("Resolution") was published in the
Official Gazette dated 30.11.2022 and numbered 32029. Accordingly,
amendments were made to the companies included in the scope of
independent audit under Article 398 of the Turkish Commercial Code
and to the procedures and principles regarding independent audit.
The decision will enter into force as of 01.01.2023.
According to this;
- The companies listed in Annex (I) to the Resolution (Companies
subject to the regulation and supervision of the Capital Markets
Board, Some of the companies subject to the regulation and
supervision of the Banking Regulation and Supervision Agency are as
follows) are subject to independent audit without being subject to
any threshold.
