The services other than the audit that may be provided to an audited company are governed by Article 400/3 of Turkish Commercial Code No. 6102 (TCC) and Article 22/5 of the Independent Audit Regulation (BDY).
Article 400/3 of the TCC provides that the auditor may not provide advisory or other services to the company it audits, other than tax advisory and tax audit, and may not do so through a subsidiary. Article 22/5 of the BDY states that the audit firm and auditors may not provide advisory or any other service to the audited entity other than certification under Law No. 3568, tax advisory and tax audit; that they may not do so through firms in the audit network, related audit firms or other entities; and that services provided by the audit firm's individual partners, auditors and key managers are also assessed within this scope.
Accordingly, apart from the audit, only certification, tax advisory and tax audit services may be provided to an audited company.
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