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ARTICLE · 31 MARCH 2026

Bağımsız denetim eşikleri yükseltildi

Paksoy
Paksoy
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Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Değişiklik Yapılmasına İlişkin Karar, 17 Mart 2026 tarihinde Resmi Gazete'de yayımlanarak yürürlüğe girmiştir.

TurkeyCorporate/Commercial Law
Serdar Ildırar
Serdar Ildırar
Aslı Eryılmaz
Aslı Eryılmaz
Hazal Şenol
Hazal Şenol
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Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Değişiklik Yapılmasına İlişkin Karar, 17 Mart 2026 tarihinde Resmi Gazete'de yayımlanarak yürürlüğe girmiştir.

Değişiklik ile, ilgili kararın Ek (I) ve Ek (II)'sinde yer alan özellikli şirketler ile halka açık sayılan şirketler dışında kalan şirketler için bağımsız denetime tabi olma kriterleri aşağıdaki şekilde değiştirilmiştir:

  • Aktif toplamına ilişkin eşik 300 milyon TL'den 500 milyon TL'ye yükseltilmiştir.
  • Yıllık net satış hasılatına ilişkin eşik 600 milyon TL'den 1 milyar TL'ye yükseltilmiştir.
  • Çalışan sayısına ilişkin 150 kişi olan eşikte herhangi bir değişiklik yapılmamıştır.

Ek olarak, Doğal Gaz Piyasası Kanunu kapsamında yurt içinde kurulan ve sermayesinin %50'sinden fazlasına doğrudan veya dolaylı olarak kamu iktisadi teşebbüsleri tarafından sahip olunan şirketler ilgili kararın Ek (I)'ine eklenerek herhangi bir kritere tabi olmaksızın zorunlu bağımsız denetim kapsamına

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