The Code of Ethics for Independent Auditors (Including Independence Standards) (“Code of Ethics“) entered into force after publication in the Official Gazette dated 22 September 2019 and No. 30896. The first version of the Code of Ethics entered into force in 2015 and was updated in 2017. The Code of Ethics published in the Official Gazette dated September 22, 2019 introduces the most up to date “International Code of Ethics for Professional Accountants – including International Independence Standards” as issued by the International Ethics Standards Board for Accountants into legislation.
Please find the official version of the Code of Ethics here.