{"id":28831,"date":"2025-05-05T08:57:18","date_gmt":"2025-05-05T08:57:18","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=28831"},"modified":"2025-05-05T08:57:18","modified_gmt":"2025-05-05T08:57:18","slug":"bagimsiz-denetim-icin-yeni-esik-degerleri","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2025\/05\/05\/bagimsiz-denetim-icin-yeni-esik-degerleri\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri"},"content":{"rendered":"

Yeni Geli\u015fme <\/strong><\/p>\n

6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nun (“TTK”) 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin yeni tutarsal e\u015fik de\u011ferleri belirleyen Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar (“Karar<\/strong>“) 1 May\u0131s 2025 tarihli Resmi Gazete<\/a>‘de yay\u0131mland\u0131.<\/p>\n

Karar Nas\u0131l De\u011fi\u015fiklikler Getiriyor? <\/strong><\/p>\n

Ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin tutarsal e\u015fikler, en son 6 Nisan 2024 tarihli Resmi Gazete’de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar (“Eski Karar<\/strong>“) ile g\u00fcncellenmi\u015ftir. Bu defa, ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketlerin belirlenmesine esas olan tutarsal e\u015fik de\u011ferler, Eski Karar’da yer alan de\u011ferlere k\u0131yasla a\u015fa\u011f\u0131daki \u015fekilde art\u0131r\u0131lm\u0131\u015ft\u0131r:<\/p>\n\n\n\n\n\n
\u015eirket Tipi<\/strong><\/td>\nEski E\u015fik De\u011ferler<\/strong><\/td>\nYeni E\u015fik De\u011ferler<\/strong><\/td>\n<\/tr>\n
Ekteki II say\u0131l\u0131 listede say\u0131lan \u015firketler<\/td>\n\n
    \n
  1. Aktif toplam\u0131 60 milyon T\u00fcrk Liras\u0131<\/li>\n
  2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 80 milyon T\u00fcrk Liras\u0131<\/li>\n
  3. \u00c7al\u0131\u015fan say\u0131s\u0131 100 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n
\n
    \n
  1. Aktif toplam\u0131 120 milyon T\u00fcrk Liras\u0131<\/li>\n
  2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 150 milyon T\u00fcrk Liras\u0131<\/li>\n
  3. \u00c7al\u0131\u015fan say\u0131s\u0131 100 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n
Yukar\u0131da say\u0131lan \u015firketler haricindeki \u015firketler<\/td>\n\n
    \n
  1. Aktif toplam\u0131 150 milyon T\u00fcrk Liras\u0131<\/li>\n
  2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 300 milyon T\u00fcrk Liras\u0131<\/li>\n
  3. \u00c7al\u0131\u015fan say\u0131s\u0131 150 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n
\n
    \n
  1. Aktif toplam\u0131 300 milyon T\u00fcrk Liras\u0131<\/li>\n
  2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 600 milyon T\u00fcrk Liras\u0131<\/li>\n
  3. \u00c7al\u0131\u015fan say\u0131s\u0131 150 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    \u00d6te yandan “Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6rmeyen ancak Sermaye Piyasas\u0131 Kanunu kapsam\u0131nda halka a\u00e7\u0131k say\u0131lan \u015firketler” i\u00e7in e\u015fik de\u011ferlerde herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015f olup a\u015fa\u011f\u0131da belirtilen e\u015fikler ge\u00e7erlili\u011fini korumaktad\u0131r.<\/p>\n\n\n\n\n
    \u015eirket Tipi<\/strong><\/td>\nE\u015fik De\u011ferler<\/strong><\/td>\n<\/tr>\n
    Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6rmeyen ancak Sermaye Piyasas\u0131 Kanunu kapsam\u0131nda halka a\u00e7\u0131k say\u0131lan \u015firketler<\/td>\n\n
      \n
    1. Aktif toplam\u0131 30 milyon T\u00fcrk Liras\u0131<\/li>\n
    2. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 40 milyon T\u00fcrk Liras\u0131<\/li>\n
    3. \u00c7al\u0131\u015fan say\u0131s\u0131 50 ki\u015fi<\/li>\n<\/ol>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Bununla birlikte, bir \u015firketin ba\u011f\u0131ms\u0131z denetime tabi olabilmesi i\u00e7in yukar\u0131daki tabloda belirtilen yeni e\u015fiklerden en az ikisini art arda iki hesap d\u00f6neminde a\u015fmas\u0131 gerekti\u011fi temel kural\u0131 ise aynen ge\u00e7erlili\u011fini korumaktad\u0131r. Her hal\u00fckarda, I say\u0131l\u0131 listede yer alan t\u00fcm \u015firketler bu kriterlerden ba\u011f\u0131ms\u0131z olarak ba\u011f\u0131ms\u0131z denetime tabi olacakt\u0131r.<\/p>\n

      Sonu\u00e7<\/strong><\/p>\n

      Bu Karar, yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, 1 Ocak 2025 ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde denetime tabi olma durumlar\u0131n\u0131n belirlenmesinde esas al\u0131nacakt\u0131r. Bu kapsamda, \u015firketlerin g\u00fcncel e\u015fik de\u011ferlerine istinaden de\u011ferlendirme yaparak ba\u011f\u0131ms\u0131z denetime tabi olup olmad\u0131\u011f\u0131n\u0131n tespit edilmesi ve tabi olan \u015firketler \u00f6zelinde ba\u011f\u0131ms\u0131z denet\u00e7i atama prosed\u00fcrlerinin tamamlanmas\u0131 \u00f6nem arz etmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nun (“TTK”) 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin yeni tutarsal e\u015fik […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[103],"class_list":["post-28831","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-corporate-tr"],"acf":[],"yoast_head":"\nBa\u011f\u0131ms\u0131z Denetim i\u00e7in Yeni E\u015fik De\u011ferleri<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu'nun ("TTK") 397. maddesi kapsam\u0131nda, ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin yeni tutarsal\" \/>\n<meta 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