Audit circulars and updates
We interpret developments in independent audit, financial reporting and capital markets regulation in Türkiye for you.
Appointing and Registering the Independent Auditor: TCC Article 399 Step by Step
Who appoints the auditor and when; how registration and announcement work; what happens if the deadline is missed? A short, practical guide for companies subject to independent audit.
Preparing for an Independent Audit: 15 Documents Management Should Prepare
A preparation checklist that shortens fieldwork, lowers audit costs and helps you receive your report on time.
Priority Criteria for Concluding Initial Public Offering Applications
With Principle Decision i-SPK 128.30, the CMB gave priority, without waiting in the queue, to the IPO applications of companies meeting certain criteria.
Criteria for Mandatory Independent Audit under the Turkish Commercial Code – 2026
Presidential Decree No. 11066 raised the general thresholds: total assets TRY 500 million, net sales TRY 1 billion, 150 employees.
What Is TFRS 20 “Regulatory Assets and Regulatory Liabilities”?
The new standard that makes timing differences between periods visible for energy, water, gas and transport companies with regulated tariffs.
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