Turkey requires independent audit for companies meeting size thresholds; PIE (KAYİK) face stricter requirements.
Regulatory Framework
TTK 6102 art.397, KGK Decree 660 and Turkish Auditing Standards.
Investment Vehicle & Market Entry
Audit firm contract; rotation requirements for PIE.
Incentives & Tax Treatment
No specific incentives; non-compliance fines.
Licensing & Compliance
KGK auditor license, IFRS competence and PIE-specific qualifications.
IP & Data Protection
Audit working papers as confidential records.
Dispute Resolution
KGK administrative actions, civil liability for negligence.
How Alyar Helps
Alyar Hukuk Danışmanlık provides end-to-end legal support including regulatory diligence, structuring, licensing, dispute resolution and ongoing compliance for international clients.