Principle Decision No. i-SPK.35/A.2.1 of the Decision-Making Body of the Capital Markets Board (dated 07.04.2022, No. 17/519):
Pursuant to the fourth paragraph of Article 21 of the Communiqué on Crowdfunding No. III-35/A.2, it has been decided that the review and audit of whether funds raised through equity-based crowdfunding have been used in line with the purpose announced in the information form shall be carried out by an independent audit firm listed under Capital Markets Law No. 6362, by issuing a reasonable or limited assurance report within the scope of the "Standard on Assurance Engagements 3000 (ISAE 3000) – Assurance Engagements Other than Audits or Reviews of Historical Financial Information".
CMB Bulletin: 2022/17
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