Turkey Statutory Audit Threshold Checker (2026): Is Your Company Subject to Independent Audit?
Enter your Turkish company’s total assets, net sales and employees for the last two fiscal years to see whether it crosses the 2026 independent-audit thresholds.
- General 2026 thresholds: total assets TRY 500 million, net sales TRY 1 billion, 150 employees.
- Audit applies when two of three are exceeded in two consecutive years, from the following year.
- Some company categories have lower thresholds — use this as a first check.
Threshold checker
Previous year
Latest year
Key facts used in the checker
| Threshold | 2026 value | Basis |
|---|---|---|
| Total assets | TRY 500 million | Decision on companies subject to independent audit (as amended) |
| Net sales | TRY 1 billion | Same |
| Employees | 150 | Same |
| Rule | Two of three, two consecutive years | Same; Turkish Commercial Code Art. 397 |
Is my Turkish company subject to independent audit?
Answer: Your Turkish company is generally subject to independent audit if it exceeded at least two of three thresholds — TRY 500 million total assets, TRY 1 billion net sales, 150 employees — in each of the last two fiscal years. The audit then applies from the following year. Some categories have lower thresholds, so confirm with a CPA.
Frequently asked questions
Which year’s figures should I enter?
The two most recently closed fiscal years, using statutory (tax-book) figures.
Do inflation-adjusted figures count?
Use the statutory figures; with the tax inflation adjustment suspended for 2025–2027, use the unadjusted statutory balances unless your CPA advises otherwise.
What if I exceed only one threshold?
One threshold is not enough; you need two of three in two consecutive years.
Evren Özmen’s view from practice
In high-inflation years, TRY figures cross thresholds faster than the business actually grows. I run this check for every client at year-end so the first audit is planned rather than discovered.
Close to the thresholds? A licensed CPA replies personally with your exact position, including special-category thresholds.
WhatsApp a CPAConfirm my positionPrimary sources
- Turkish Commercial Code No. 6102 (Art. 397) — mevzuat.gov.tr
- Official Gazette — independent audit decision (as amended) — resmigazete.gov.tr
- Public Oversight Authority (KGK)
Book a consultation info@ozmconsultancy.com
Related: Do I need a statutory audit in Turkey?
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