How is it assessed?
Under Presidential Decree No. 6434, companies not included in the annexed lists become subject to independent audit if they exceed at least two of the total assets, annual net sales and employee criteria in two consecutive financial years . The criteria are assessed for the company on its own or together with its subsidiaries and associates.
| Year | Total assets | Net sales | Employees |
|---|---|---|---|
| 2026 | TRY 500.000.000 | TRY 1.000.000.000 | 150 |
| 2025 | TRY 300.000.000 | TRY 600.000.000 | 150 |
| 2024 | TRY 150.000.000 | TRY 300.000.000 | 150 |
| 2023 | TRY 75.000.000 | TRY 150.000.000 | 150 |
Source: Presidential Decree No. 11066, Official Gazette 17.03.2026. For details see 2026 audit requirement criteria.