17 Mart 2026 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Cumhurba\u015fkan\u0131 Karar\u0131 ile ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin kriterlerde g\u00fcncellemeye gidilmi\u015ftir. Yap\u0131lan de\u011fi\u015fiklikler, 1 Ocak 2026 ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinden itibaren ge\u00e7erli olacakt\u0131r.<\/p>\n
D\u00fczenleme kapsam\u0131nda, daha \u00f6nce belirlenen kapsam d\u0131\u015f\u0131nda kalan \u015firketler i\u00e7in ge\u00e7erli olan genel e\u015fik de\u011ferler yeniden belirlenmi\u015ftir. Buna g\u00f6re, bir \u015firketin ba\u011f\u0131ms\u0131z denetime tabi olmas\u0131 i\u00e7in a\u015fa\u011f\u0131daki \u00fc\u00e7 kriterden en az ikisini sa\u011flamas\u0131 gerekmektedir:<\/p>\n
* Aktif toplam\u0131n\u0131n 500 milyon TL ve \u00fczeri olmas\u0131<\/p>\n
* Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n 1 milyar TL ve \u00fczeri olmas\u0131<\/p>\n
* \u00c7al\u0131\u015fan say\u0131s\u0131n\u0131n 150 ve \u00fczeri olmas\u0131 <\/p>\n
Bu e\u015fik de\u011ferler, \u00f6zellikle orta ve b\u00fcy\u00fck \u00f6l\u00e7ekli \u015firketlerin denetim kapsam\u0131na girip girmedi\u011finin belirlenmesinde temel \u00f6l\u00e7\u00fct olarak kullan\u0131lacakt\u0131r.<\/p>\n
\u00d6te yandan, d\u00fczenleme ile denetim kapsam\u0131na giren \u015firket gruplar\u0131na ili\u015fkin listede de de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re, 233 say\u0131l\u0131 KHK kapsam\u0131nda faaliyet g\u00f6steren Kamu \u0130ktisadi Te\u015febb\u00fcsleri (K\u0130T) ve bunlar\u0131n ba\u011fl\u0131 ortakl\u0131klar\u0131 ile, do\u011fal gaz piyasas\u0131nda faaliyet g\u00f6steren ve sermayesinin %50\u2019den fazlas\u0131 do\u011frudan veya dolayl\u0131 olarak K\u0130T\u2019lere ait olan \u015firketler a\u00e7\u0131k \u015fekilde denetim kapsam\u0131na dahil edilmi\u015ftir.<\/p>\n
Yeni d\u00fczenleme ile birlikte, ba\u011f\u0131ms\u0131z denetim kapsam\u0131n\u0131n geni\u015flemesi ve daha fazla \u015firketin denetim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc alt\u0131na girmesi beklenmektedir. Bu durum, \u015firketlerin finansal tablolar\u0131n\u0131n \u015feffafl\u0131\u011f\u0131 ve g\u00fcvenilirli\u011fini art\u0131rmay\u0131 hedeflemektedir.<\/p>\n
Sonu\u00e7 olarak, \u015firketlerin g\u00fcncellenen e\u015fik de\u011ferleri dikkate alarak denetime tabi olup olmad\u0131klar\u0131n\u0131 yeniden de\u011ferlendirmeleri, gerekli durumlarda ba\u011f\u0131ms\u0131z denet\u00e7i atama ve f inansal raporlama s\u00fcre\u00e7lerini zaman\u0131nda planlamalar\u0131 \u00f6nem arz etmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"
17 Mart 2026 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Cumhurba\u015fkan\u0131 Karar\u0131 ile ba\u011f\u0131ms\u0131z denetime tabi \u015firketlerin belirlenmesine ili\u015fkin kriterlerde g\u00fcncellemeye gidilmi\u015ftir. Yap\u0131lan de\u011fi\u015fiklikler, 1 Ocak 2026 ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinden itibaren ge\u00e7erli olacakt\u0131r. D\u00fczenleme kapsam\u0131nda, daha \u00f6nce belirlenen kapsam d\u0131\u015f\u0131nda kalan \u015firketler i\u00e7in ge\u00e7erli olan genel e\u015fik de\u011ferler yeniden belirlenmi\u015ftir. Buna g\u00f6re, bir \u015firketin ba\u011f\u0131ms\u0131z denetime […]<\/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\/258"}],"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=258"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/258\/revisions"}],"predecessor-version":[{"id":259,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/258\/revisions\/259"}],"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=258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}