Last Updated: 29 May 2018
Article by Yigit Alemdaroglu

6102 sayılı Türk Ticaret Kanunu'nun 397. maddesine göre; "...denetime tabi olan anonim şirketlerin ve şirketler topluluğunun finansal tabloları denetçi tarafından, Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumunca yayımlanan uluslararası denetim standartlarıyla uyumlu Türkiye Denetim Standartlarına göre denetlenir..."

Bu maddeye göre denetime tabi olacak şirketlerin belirlenmesine yönelik 26.03.2018 tarihinde Bakanlar Kurulunca alınmış 2018/11597 sayılı karar, 26.05.2018 tarihinde Resmî Gazete'de yayınlanarak yürürlüğe konulmuştur.

Bu kararda üç adet ölçüt belirlenmiştir. Kararın ekinde (I) sayılı listede yer alan şirketler ise herhangi bir ölçüte tabi olmaksızın bağımsız denetime tabi olacaklardır. Bu üç ölçütten en az ikisinin eşik değerlerini art arda iki hesap döneminde aşan şirketler bağımsız denetime tabidir.

1) Sermaye piyasası araçları bir borsada veya teşkilatlanmış diğer piyasalarda işlem görmeyen ancak 6/12/2012 tarihli ve 6362 sayılı Sermaye Piyasası Kanunu kapsamında halka açık sayılan şirketler için eşik değerler:

i) Aktif toplamı 15 milyon Türk Lirası.

ii) Yıllık net satış hasılatı 20 milyon Türk Lirası.

iii) Çalışan sayısı 50 kişi.

2) Ekli (II) sayılı listede belirtilen şirketler için eşik değerler:

i) Aktif toplamı 30 milyon Türk Lirası.

ii) Yıllık net satış hasılatı 40 milyon Türk Lirası.

iii) Çalışan sayısı 125 kişi.

3) (1) ve (2) numaralı alt bentlerde belirtilenler kapsamında olmayan şirketler için eşik değerler:

i) Aktif toplamı 35 milyon Türk Lirası.

ii) Yıllık net satış hasılatı 70 milyon Türk Lirası.

iii) Çalışan sayısı 175 kişi.

Kararın 4. maddesinde ise, birtakım şirketler kapsam dışında tutulmuştur. 24/11/1994 tarihli ve 4046 sayılı Özelleştirme Uygulamaları Hakkında Kanuna tabi şirketler ile sermayesinin en az yüzde 50'si devlete, il özel idarelerine, kanunla kurulmuş vakıflara ve diğer kamu kurum ve kuruluşlarına ait olan şirketler bu kararın kapsamı dışındadır.

Karara tabi olan, eşik değerleri aştığı için denetime tabi olan şirketler art arda iki hesap döneminde üç ölçütten en az ikisine ait eşik moc.eyilamola değerlerin altında kaldığı ya da bir hesap döneminde bu ölçütlerden en az ikisine ait eşik değerlerin yüzde 20 veya daha fazla oranda altında kaldığı takdirde müteakip hesap döneminden itibaren bağımsız denetim kapsamından çıkar.

Eşik değerlerin aşılıp aşılmadığının belirlenmesinde; aktif toplamı ve yıllık net satış hasılatı bakımından şirketin tabi olduğu mevzuat uyarınca hazırlanmış olan son iki yıla ait finansal tablolar, çalışan sayısı bakımından ise son iki yıla ait ortalama çalışan sayısı esas alınır.

Eşik değerlerin aşılıp aşılmadığının belirlenmesinde şirketler bağlı ortaklık ve iştirakleriyle birlikte dikkate alınır. Bağlı ortaklıkları ve iştirakleri bulunan şirketlerde; aktif toplamı ve yıllık net satış hasılatı bakımından ana ortaklık ve bağlı ortaklığa ait finansal tablolarda yer alan kalemlerin toplamı (varsa grup içi işlemler yok edilir), çalışan sayısı bakımından ise ana ortaklık ve bağlı ortaklığın son İki yıla ait ortalama çalışan sayılarının toplamı dikkate alınır, iştirakler açısından, iştirake ait söz konusu kalemler şirketin iştirakteki hissesi oranında dikkate alınır.

6102 sayılı Türk Ticaret Kanunu'na göre; "...denetime tabi olduğu halde, denetimi yaptırmayanların finansal tabloları ve yönetim kurulu yıllık faaliyet raporları düzenlenmemiş hükmündedir..."

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