A propos de Gide
Fondé à Paris en 1920, Gide est l’un des principaux cabinets d’avocats internationaux.
International
Gide intervient dans de nombreux pays et est implanté dans six régions du monde, avec 11 bureaux.
Fondé à Paris en 1920, Gide est l’un des principaux cabinets d’avocats internationaux.
Gide intervient dans de nombreux pays et est implanté dans six régions du monde, avec 11 bureaux.
7 mai 2014
Client Alert | Turkey - Independent audit of companies | May 2014
With the entry into force of the new Turkish Commercial Code No. 6102 on 1 July 2012, one of the major impacts on Turkish corporate life relates to the auditing of certain types of commercial companies, which shall now be carried out by independent auditors (Articles 397 et seq. of the Turkish Commercial Code).
Article 397/4 provides that companies affected by such an independent audit requirement shall be determined by the Council of Ministers. In this respect, in early 2013 the Council of Ministers set forth the criteria applicable to determine which companies shall be subject to such a mandatory independent audit.
In a decision published in the Turkish Official Gazette on 13 March 2014, the Council of Ministers amended the thresholds of the above-mentioned criteria with retroactive effect as from 1 January 2014.
Click on the PDF version below to read more.
