In accordance with Article 397 of the Turkish Commercial Code numbered 6102, companies to be subject to independent audit are determined by the President. Based on this, Presidential Decision on Determination of Companies Subject to Independent Audit, numbered 6434 has been published in the Official Gazette dated 30 November 2022. With this decision, the Decision on Determination of Companies Subject to Independent Audit, which was put into effect by the…

Communiqué on Principles for the Abolition of Privileges Regarding Voting Rights and Representation in the Board of Directors The purpose of the “Communiqué on Principles for the Abolition of Privileges Regarding Voting Rights and Representation in the Board of Directors” (“Communiqué”) published in the Official Gazette on 10.01.2019 is stated as; “to regulate the procedures and principles regarding the abolition of privileges for voting rights and representation in the board…

The Regulation on the Amendment of the Trade Registry Regulation “The Regulation on the Amendment of the Trade Registry Regulation” (the “Regulation”) legislated in accordance with Article 26 of the Turkish Commercial Code (“TCC”) numbered 6102 was published in the Official Gazette on 12.12.2019. According to the relevant Regulation, paragraph 1 of Article 34 of the Trade Registry Regulation has been amended as: “The director and the deputy directors and…



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