Companies within Annex I
- Total assets
- No threshold
- Net sales
- —
- Employees
- —
- Application
- Directly in scope
2026 • Independent audit guide
Does My Company Require an Independent Audit?
Start by checking your official KGK record. This guide brings together the 2026 criteria, company categories and the logic used to determine statutory audit scope in Turkey.
Based on the current thresholds published on 17 March 2026.
General companies
2026 general audit thresholds
These general thresholds apply when the company is not within Annex I, Annex II or the deemed-public company category.
TRY 500 million
Total assets
TRY 1 billion
Annual net sales
150 people
Average annual employees
At least two of the three thresholds must be exceeded in two consecutive financial periods. The statutory audit requirement begins in the following period.
Which thresholds apply to each company category?
The company category must be identified first. The general thresholds do not apply to every company.
Companies deemed public but not exchange-traded
- Total assets
- TRY 30 million
- Net sales
- TRY 40 million
- Employees
- 50 people
- Application
- 2 of 3 / 2 periods
Companies within Annex II
- Total assets
- TRY 120 million
- Net sales
- TRY 150 million
- Employees
- 100 people
- Application
- 2 of 3 / 2 periods
Other companies
- Total assets
- TRY 500 million
- Net sales
- TRY 1 billion
- Employees
- 150 people
- Application
- 2 of 3 / 2 periods
For threshold-based categories, the criteria exceeded do not need to be the same in both years. The company structure and relevant annexes must also be checked.
Rule summary
Two criteria, two financial periods
For companies using the calendar year, the 2024 and 2025 figures determine the 2026 audit scope.
- 1
Identify the company category
Determine whether Annex I, Annex II, deemed-public or general-company rules apply.
- 2
Review each period separately
For each period, identify how many of total assets, net sales and employee thresholds were exceeded.
- 3
Look for at least two criteria in both periods
The criteria may differ between years; at least two must be exceeded in each of the two periods.
- 4
Identify the following period
Once the condition is met in two consecutive periods, the audit requirement begins in the next period.
Does TRY 1 billion in revenue automatically trigger an audit?
No. For a general company, TRY 1 billion in net sales is not sufficient on its own. The Decision requires thresholds to be exceeded, and at least one of the total-assets or employee thresholds must also be exceeded in the same period. This must occur in two consecutive financial periods.
Factors that may change the result
The general threshold table may not be sufficient when any of the following applies.
Subsidiaries and associates
The proportion in which group and associate figures are included in assets, sales and employee calculations must be determined separately.
Sector-specific regulation
Annex I or different thresholds may apply in capital markets, banking, insurance, energy, payment services and similar sectors.
Leaving audit scope
The rules for a company already subject to audit to leave scope differ from the initial entry test.
Public ownership, privatisation and TMSF status
Public ownership, privatisation scope or a TMSF liquidation process may trigger specific provisions.
Structural changes
Mergers, demergers, new incorporation, changes of control or short financial periods can affect the calculation method.
Long-term construction contracts
Long-term construction and repair work may require specific adjustments to total assets and net sales.
KGK DTS company search
Select the relevant financial period and use your Turkish tax identification number on KGK’s Company Audit Status Query. The information on this page is explanatory and does not replace the KGK record.
Frequently asked questions
Which years are used for the 2026 assessment?
For companies using the calendar year, the 2024 and 2025 financial periods are used to determine the 2026 scope.
Is reaching a threshold sufficient?
No. Presidential Decision No. 6434 requires the threshold to be exceeded. A value equal to the threshold does not constitute an exceedance.
Must the same two criteria be exceeded in both years?
No. At least two of the three criteria must be exceeded in each period, but the criteria may differ between years.
What if the KGK DTS result differs from the company’s calculation?
Recheck the selected period, company category, subsidiaries and associate figures. If the difference remains, follow KGK guidance and contact the Authority.