COUNCIL OF MINISTERS DECISION REGARDING THE INDEPENDENT AUDIT OF COMPANIES

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Turkish Commercial Code (“TCC”) dated 13.01.2011 and numbered 6102 introduces significant provisions regarding good management and internal and independent audit that are to be applied to capital stock companies. The council of ministers decision (“decision”), concerning the determination of the companies which are subject to independent audit, is published on the Official Gazette dated 23.01.2013 and numbered 28537. This decision specifies the procedures and principles for companies which are subject to auditing in the scope of the TCC article 398.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Burak Gencoglu, PwC Turkey | Attorney Advertising

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