Ba\u011f\u0131ms\u0131z denetim, bir firman\u0131n finansal tablolar\u0131n\u0131n ve bilgilerinin ba\u011f\u0131ms\u0131z bir kurulu\u015f veya denet\u00e7i taraf\u0131ndan incelenme s\u00fcrecini ifade eder. Bir firman\u0131n ba\u011f\u0131ms\u0131z denetime tabi olup olmad\u0131\u011f\u0131 her y\u0131l Cumhurba\u015fkan\u0131 karar\u0131 ile belirlenen kriterlere g\u00f6re tespit edilmektedir.<\/p>\n
1 May\u0131s 2025 tarihli ve 32887 say\u0131l\u0131 Resmi Gazete\u2019de \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar (Karar Say\u0131s\u0131: 9774)\u201d yay\u0131mland\u0131.<\/p>\n
Bu Karar ile 1\/1\/2025 tarihinden itibaren hangi \u015firketlerin ba\u011f\u0131ms\u0131z denetime tabi olaca\u011f\u0131na ili\u015fkin \u00f6l\u00e7\u00fctler, al\u0131nan yeni karar ile yap\u0131lan de\u011fi\u015fiklikler sonucunda belirlenmi\u015ftir.<\/p>\n
Yap\u0131lan de\u011fi\u015fiklikler sonucu Ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin \u00f6l\u00e7\u00fct\u00fc a\u015fa\u011f\u0131daki gibidir;<\/p>\n
a) Ekli (II) say\u0131l\u0131 listede belirtilen \u015firketler i\u00e7in e\u015fik de\u011ferler (A\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini iki d\u00f6nem art arda kar\u015f\u0131layan \u015firketler ba\u011f\u0131ms\u0131z denetime tabidir.):<\/p>\n
i) Aktif toplam\u0131 120 milyon T\u00fcrk Liras\u0131.<\/p>\n
ii) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 150 milyon T\u00fcrk Liras\u0131.<\/p>\n
iii) \u00c7al\u0131\u015fan say\u0131s\u0131 100 ki\u015fi.<\/p>\n
b) Ba\u011f\u0131ms\u0131z denetime genel olarak dahil olan \u015firketler (A\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini iki d\u00f6nem art arda kar\u015f\u0131layan \u015firketler ba\u011f\u0131ms\u0131z denetime tabidir.):<\/p>\n
i) Aktif toplam\u0131 300 milyon T\u00fcrk Liras\u0131.<\/p>\n
ii) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 600 milyon T\u00fcrk Liras\u0131.<\/p>\n
iii) \u00c7al\u0131\u015fan say\u0131s\u0131 150 ki\u015fi.\u201d<\/p>\n
(II) Say\u0131l\u0131 Liste<\/p>\n
1) Bilgi Teknolojileri ve \u0130leti\u015fim Kurumu d\u00fczenleme ve denetimine tabi olan \u015firketler.<\/p>\n
2) TMSF (Tasarruf Mevduat\u0131 Sigorta Fonu) i\u015ftirakleri ile TMSF taraf\u0131ndan denetimi ve y\u00f6netimi devral\u0131nan \u015firketler.<\/p>\n
3) Sermayesinin en az %50’si belediyelere ait olan \u015firketler.<\/p>\n","protected":false},"excerpt":{"rendered":"
Ba\u011f\u0131ms\u0131z denetim, bir firman\u0131n finansal tablolar\u0131n\u0131n ve bilgilerinin ba\u011f\u0131ms\u0131z bir kurulu\u015f veya denet\u00e7i taraf\u0131ndan incelenme s\u00fcrecini ifade eder. Bir firman\u0131n ba\u011f\u0131ms\u0131z denetime tabi olup olmad\u0131\u011f\u0131 her y\u0131l Cumhurba\u015fkan\u0131 karar\u0131 ile belirlenen kriterlere g\u00f6re tespit edilmektedir. 1 May\u0131s 2025 tarihli ve 32887 say\u0131l\u0131 Resmi Gazete\u2019de \u201cBa\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Karar […]<\/p>\n","protected":false},"author":1,"featured_media":169,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/247"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=247"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/247\/revisions"}],"predecessor-version":[{"id":248,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/247\/revisions\/248"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/169"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=247"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=247"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=247"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}