ARTICLE · 02 SEPTEMBER 2025

Independent Audit Thresholds Updated For 2025

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The Presidential Decision amending the criteria for determining which companies are subject to independent audit under Article 397 of the Turkish Commercial Code (No. 6102)...

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Tunc Firat Dereli

TFD Alert – May 2025

Independent Audit Thresholds Updated for 2025

The Presidential Decision amending the criteria for determining which companies are subject to independent audit under Article 397 of the Turkish Commercial Code (No. 6102) was published in the Official Gazette on 1 May 2025 (No. 32887). With this update, the financial thresholds used to assess audit requirements have been significantly raised.

What Changed?

The new thresholds will apply to fiscal periods starting on or after 1 January 2025.

Companies will need to check whether they exceed at least two of the relevant criteria for two consecutive fiscal years.

1. Companies not subject to specific sector regulations

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