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INQUIRY ON THE STATUS OF COMPANIES SUBJECT TO INDEPENDENT AUDIT (CBA)

admin — Mon, 03 Nov 2025 17:05:45 +0000

INQUIRY ON THE STATUS OF COMPANIES SUBJECT TO INDEPENDENT AUDIT (CBA)

https://dtsorgu.kgk.gov.tr

Turkish Accounting Standards

admin — Mon, 03 Nov 2025 17:02:13 +0000

TFRS 2025 Set (Red Book)

The TFRS 2025 Set (Red Book) contains all Standards approved by the Public Oversight, Accounting and Auditing Standards Authority (KGK) as of 31 December 2024. It also includes changes that have not yet come into effect as of 1 January 2025. These forthcoming amendments are highlighted in red within the relevant Standards in the set.

For Standards and amendments published as of 31 December 2024 and effective for fiscal periods starting on or after 1 January 2025 (or earlier), the TFRS 2025 Set (Blue Book) can be referred to.

The table below provides the changes approved by KGK as of 31 December 2024, which will come into effect on 1 January 2025:
https://www.kgk.gov.tr/DynamicContentDetail/11808/TFRS-2025-Seti-K%C4%B1rm%C4%B1z%C4%B1-Kitap

Turkish Auditing Standards

admin — Mon, 03 Nov 2025 16:58:40 +0000

As is well known, the Turkish Auditing Standards (TAS) aligned with international standards were issued by our Institution to be applied for audits of fiscal periods commencing on or after January 1, 2013. The varying effective dates of the issued TAS, the addition of new standards to the TAS framework over time, and changes in international standards have led to updates in the TAS.

To prevent potential confusion in audits for the respective fiscal periods due to these updates, TAS sets have been prepared for each fiscal period to ensure auditors apply the correct set of standards.

The TAS sets can be accessed via the following link:
https://www.kgk.gov.tr//DynamicContentDetail/8147/TDS-Setleri