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Turkish Commercial Law number 6102 for companies

Important articles are following:

For Incorporated Companies:

Article 366/2 mentions about internal audit.

Article 375/1 mentions about nondelegable and indefeasible duties and responsibilities of board of directors. Among these are

Setting up a system for audit of accounting, financial matters and financial planning.

Monitoring governance of company employees for regulations, articles of incorporation, internal guidelines and written directives of board of directors.

Presenting annual reports and corporate management explanations to the general assembly.

Article 378/1 mentions about setting up a risk committee for early warning purpose for quoted and nonquoted companies.

Article 397/1 mentioned about the external audit.

For Limited Companies:

Article 625/1 mentioned about governance issues and setting up a risk committee for early warning purpose whose regulations are close to the ones of incorporated companies.


Bu gönderi şu adreste de mevcuttur: Türkçe