Turkey: 2018 Yılında Bağımsız Denetime Tabi Olacak Şirketler Hakkında Bilgi Notu

Last Updated: 4 January 2019
Article by Deniz Senvar Pekin and Cemre Güler

26 Mayıs 2018 tarihli resmî gazetede yayımlanan 2018/11597 sayılı Bakanlar Kurulu Kararı ile 01.01.2018 tarihinden itibaren geçerli olmak üzere yayımı tarihinde yürürlüğe giren "Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Karar" ile bağımsız denetime tabi olma şartları düzenlenmiştir.

Anılan Karar ile bu tarihe kadar 2014, 2015 ve 2016 yıllarında yapılan değişikliklerle birlikte yürürlükte olan "Bağımsız Denetime Tabi Olacak Şirketlerin Belirlenmesine Dair Karar"ın yürürlüğe konması hakkındaki 19.12.2012 tarihli ve 2012/4213 sayılı Bakanlar Kurulu Kararı yürürlükten kaldırılmıştır.

2017 yılı için yürürlükte olan düzenlemeye göre tek başına veya bağlı ortaklıkları ve iştirakleriyle birlikte aşağıdaki üç ölçütten en az ikisini sağlayan şirketler bağımsız denetime tabi idi:

a) Aktif toplamı 40 ve üstü Türk Lirası

b) Yıllık net satış hasılatı 80 ve üstü Türk Lirası

c) Çalışan sayısı 200 ve üstü

Ayrıca Karara ekli (I) sayılı listede belirtilen şirketler ile ekli (II) sayılı listede belirtilen şirketler de Kararın ilgili hükümleri çerçevesinde bağımsız denetim kapsamındaydı.

Yeni Karar ise, yukarıdaki sayısal kriterleri düşürerek aşağıdaki üç ölçütten en az ikisinin eşik değerlerini art arda iki hesap döneminde aşan şirketlerin 2018 yılı için bağımsız denetime tabi olacağını düzenlemektedir:

a) Aktif toplamı 35 milyon Türk Lirası

b) Yıllık net satış hasılatı 70 milyon Türk Lirası

c) Çalışan sayısı 175 kişi

Ayrıca Karara ekli (I) sayılı listede belirtilen şirketler ile ekli (II) sayılı listede belirtilen şirketler ve Sermaye piyasası araçları bir borsada veya teşkilatlanmış diğer piyasalarda işlem görmeyen ancak Sermaye Piyasası Kanunu kapsamında halka açık sayılan şirketler de Kararın ilgili hükümleri çerçevesinde bağımsız denetim kapsamında olacaktır.

Geçmiş yıllardaki değişikliklerde olduğu gibi yeni düzenleme kapsamında da bağımsız denetime tabi olma sınırları aşağı çekilmiş ve böylece daha fazla şirketin bağımsız denetime tabi olması sonucu doğmuştur. Yeni düzenleme ile 2018 yılı için yaklaşık 7.000 şirketin daha bağımsız denetime tabi olacağı düşünülmektedir.

İlgili Bakanlar Kurulu kararında belirtilen üç ölçütten ikisinin sınırlarının aşılıp aşılmadığının belirlenmesinde; şirketin aktif toplamı ve yıllık net satış hasılatı bakımından yürürlükteki mevzuat uyarınca hazırladıkları son iki yıla ait finansal tablolar, çalışan sayısı bakımından ise son iki yıla ait ortalama çalışan sayısı esas alınacaktır. Ayrıca eşik değerlerin aşılıp aşılmadığının belirlenmesinde şirketler bağlı ortaklık ve iştirakleriyle birlikte dikkate alınacaktır.

Bağımsız Denetime Tabi Olmanın Sonuçları

Türk Ticaret Kanunu'nun ("TTK") 399. Maddesi uyarınca yukarıda anılan kriterler çerçevesinde bağımsız denetime tabi olacağı belirlenen şirketlerin, henüz yapılmamış ise ilk olağan genel kurul toplantısında; şayet yapılmış ise olağanüstü şekilde toplanacak genel kurul toplantısında bağımsız denetçi seçmesi gerekmektedir. Denetçinin, her faaliyet dönemi ve her hâlde görevini yerine getireceği faaliyet dönemi bitmeden seçilmesi şarttır. Ayrıca bağımsız denetime tabi şirketlerin internet sitesi açmak ve şirkete ait birtakım bilgi ve kararları açılacak internet sitesinde yayımlamak gibi başkaca yükümlülükleri de mevcuttur.

Bağımsız Denetime Tabi Olunduğu Halde Bu Kapsamdaki Yükümlülüklerin Yerine Getirilmemesinin Sonuçları

TTK'nın 397. Maddesinin 2. Fıkrası uyarınca denetime tabi olduğu halde denetlettirilmemiş finansal tablolar ile yönetim kurulunun yıllık faaliyet raporu, düzenlenmemiş hükmündedir. Bu durum da şirketin kar dağıtımı, sermaye artırımı veya sermaye azaltımı yapamaması sonucunu doğuracaktır.

TTK'nın 562. Maddesinin 12. Fıkrası uyarınca ise internet sitesi açma ve ilgili kararları yayımlama yükümlülüğüne uyulmaması, ilgili kararların iptal edilmesinin sebebini oluşturur, kanuna aykırılığın tüm sonuçlarının doğmasına yol açar ve kusuru bulunan yöneticiler ile yönetim kurulu üyelerinin sorumluluğuna neden olur. Ayrıca internet sitesini oluşturmayan şirketlerin yönetim organı üyeleri, yüz günden üç yüz güne kadar adli para cezasıyla ve aynı madde uyarınca internet sitesine konulması gereken içeriği usulüne uygun bir şekilde koymayan yönetim organı üyeleri yüz güne kadar adli para cezasıyla cezalandırılır.

Yukarıda açıklanan nedenlerle, yeni Bakanlar Kurulu Kararı ile 2018 yılına ilişkin olarak bağımsız denetime tabi olacak şirketlere ilişkin şartlar yeniden belirlenmiş olduğundan, şirketlerin bağımsız denetim kapsamına girip girmediklerinin değerlendirilmesi ve bağımsız denetim kapsamına girdiği tespit edilen şirketlerin de mevzuat kapsamındaki yükümlülüklerini yerine getirmesi önem arz etmektedir.

Originally published on 04 Haziran 2018

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