Certification Services We Provide Under Legal Regulations, Other Than Tax Issues

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BANKING LAW:
  • Pursuant to the Regulation published in Official Gazette 31/05/1995- 22299, Certification Report of Bank statement, Balance Sheet and Income Statement, which is requested while getting a bank loan. In accordance with the 11/11 clause of the Banking Law dated 18/06/1999, for those who exceed the limits to be determined by the BRSA for the loans to be opened by banks, and bill of guarantee or assurances they will give, the Bank statement, Balance Sheet and Income Statement is required to be audited.
  • Pursuant to the Regulation published in Official Gazette 27/06/2001- 24445, certification of the assets of the partners who own more than 10% of the capital in banks.
UNEMPLOYMENT INSURANCE LAW:
  • In accordance with the law no 4447 published in the Official Gazette no 23810 dated 08/09/1990, determination of the income and expenses of the Unemployment Insurance Fund.
ORGANIZED INDUSTRIAL ZONES:
  • In accordance with the OIZ Law no 4562, audit and certification of the accounts and transactions of the Organized Industrial Zones
RADIO AND TELEVISION SUPREME COUNCIL:
  • The accuracy of the advertising revenues of the radio and TV organizations and the corresponding Shares of Supreme Council is subject to the confirmation of the certified public accountant in accordance with the the Regulation published pursuant to Article 12 of Law No. 3568 and the Regulation and Regulation Regarding the Law No. 3984 on the Establishment of Radio and Television and Broadcasting.
CHAMBERS OF INDUSTRY:
  • Determination of domestic contribution rate in domestic goods certificate application,
  • Determination of the machine and equipment included in the Capacity Report.
TECHNOLOGY DEVELOPMENT ZONES:
  • In accordance with the TDS Law no 4691, audit and certification of the accounts and transactions of the Technology Development Zone Managing Company.
MINISTRY OF COMMERCE:
  • Equity Determination Report in the change of kind, merger and demerger of companies,
  • Certification Report Regarding the Determination of the Payment of The Capital and the Protection of the Company Equity,
  • Certification Report for Adding Undistributed Profits of Previous Years to the Capital,
  • Certification Report for the Addition of Extraordinary Reserve Funds to the Capital
  • Pursuant to the Communique published in Official Gazette no 04/08/2006-26249 on the Implementation of Supervision in Imports (2006/15), the procedures and principles of the implementation of supervision have been determined in the import of the goods (with less unit values) of which GTIP numbers are specified. From the date of issuance of the Supervision Certificate, until the stocks of all the goods imported within the scope of the supervision certificate are finished, it is mandatory to submit the “CPA Products Under Supervision Activity Certification Report” to the General Directorate of Import every three months.
  • Pursuant to the Communique published in Official Gazette 31/12/2008- 27097 (2nd repealing.) on Registration of Textile and Apparel Imports: “Importer Information Form approved by a Certified Public Accountant” is required once a year for import applications to be made as of 02/02/2009.
SCIENTIFIC AND TECHNOLOGICAL RESEARCH COUNCIL OF TURKEY:
  • In accordance with the Regulation on Technology and Innovation Support Program of Scientific and Technological Research Council of Turkey, evaluation report of project expenses regarding the support provided to companies whose R&D projects are approved by TÜBİTAK.
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