Post by amina147 on Mar 7, 2024 9:59:48 GMT
The the current situation regarding the independent audit obligation after the Decision are presented below for your information. General Criteria for Being Subject to Independent Audit Companies other than companies whose criteria for being subject to independent audit are specifically determined in the decision and which exceed the threshold values of at least two of the following three criteria alone or together with subsidiaries and affiliates in two consecutive accounting periods will be subject to independent audit. CRITERIA BEFORE THE CHANGE AFTER THE CHANGE Total Assets million and above TL million TL Annual Net Sales million and above TL million TL Number of Employees and over people people.
Accordingly companies that exceed at least two of the criteria determined after the change in and will be subject to independent audit in. Companies Subject to Independent Audit Regardless of Any Criteria The companies listed in list I annexed to Decision No. and included below are subject to independent audit regardless of any criteria. List No. I Companies subject to Austria Phone Numbers List the regulation and supervision of the Capital Markets Board in accordance with Law No. Investment institutions Collective investment organizations Portfolio management companies Mortgage finance institutions Asset leasing companies Central clearing institutions Central depository institutions Data storage organizations.
Rating agencies Valuation organizations Joint stock companies whose capital market instruments are traded on a stock exchange or other organized markets or have a prospectus or issue document with a validity period approved by the Capital Markets Board for the purpose of trading i Although they are not traded on a stock exchange or other organized markets they issue capital market instruments other than shares without public offering. Joint stock companies that issue until the end of the accounting period in which they issue are redeemed or have an issue certificate with a validity period approved by the Capital Markets Board for this purpose. Companies subject to the regulation and supervision.
Accordingly companies that exceed at least two of the criteria determined after the change in and will be subject to independent audit in. Companies Subject to Independent Audit Regardless of Any Criteria The companies listed in list I annexed to Decision No. and included below are subject to independent audit regardless of any criteria. List No. I Companies subject to Austria Phone Numbers List the regulation and supervision of the Capital Markets Board in accordance with Law No. Investment institutions Collective investment organizations Portfolio management companies Mortgage finance institutions Asset leasing companies Central clearing institutions Central depository institutions Data storage organizations.
Rating agencies Valuation organizations Joint stock companies whose capital market instruments are traded on a stock exchange or other organized markets or have a prospectus or issue document with a validity period approved by the Capital Markets Board for the purpose of trading i Although they are not traded on a stock exchange or other organized markets they issue capital market instruments other than shares without public offering. Joint stock companies that issue until the end of the accounting period in which they issue are redeemed or have an issue certificate with a validity period approved by the Capital Markets Board for this purpose. Companies subject to the regulation and supervision.