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Independent Audit 2018 Entry Criteria Changed

The Criteria for Being Subject to Independent Audit in 2018 have been amended by the Decision of the Council of Ministers no. 26.03.2018 and 2018/11597.

As of 01.01.2018, the decision of the Council of Ministers dated 19.12.2012 dated 2012/4213 and revised by the Decision of the Council of Ministers no. 16.02.2016 and 2016/8549 with the decision of the Council of Ministers dated 26.03.2018 and 2018/11597 Revised again for 2018. Subject to independent audit within the framework of The Council of Ministers Resolution 2018/11597, which has been re-designated for the year 2018; Companies providing at least two of the following three criteria in two years, either alone or with its subsidiaries and affiliates, are subject to independent audit in accordance with the Turkish Commercial Law no. 6102 and the Decree of Public Oversight Authority No. 660.

Threshold values for all other companies not covered by sub-paragraphs 1 and 2; (General Criteria;)

a) The total assets are 35 million turkish lira and above.

b) Annual net sales of 70 million and above Turkish lira.

c) Number of employees 175 and above,

as determined.

In addition, when producing reports according to TFRS (Turkish Financial Reporting Standards), the companies on the list attached to the Public Oversight Authority's Decision No. 75935942-050.01.04-01/26-01/26, are optionally They would be able to make financial reports and audits within the scope of MSUGT (General Communiqué on Accounting System Implementation).

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  • Independent Audit 2018 Entry Criteria Changed
  • Hürriyet and Yeni Şafak Newspaper, Independent Audit Notice to Companies

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