New Monetary Thresholds for Companies Subject to Independent Audit

The Presidential Decree dated 16 March 2026 and numbered 11066 (the “Amendment Decree”) on the Amendment to the Decision on the Determination of Companies Subject to Independent Audit was published in the Official Gazette dated 17 March 2026 and numbered 33199.

With this Amendment Decree, the monetary thresholds applicable to the determination of companies subject to independent audit under Article 397 of the Turkish Commercial Code No. 6102 have been significantly increased.

You may find a comparative overview of the revised thresholds in our legal alert here.