Independent audit under the Turkish Commercial Code No. 6102

This study examines the legal framework of independent audit under the Turkish Commercial Code No. 6102, providing a comprehensive analysis of the audit regime applicable to joint-stock companies. It first outlines the theoretical foundations of audit and independent audit, followed by an evaluation of the historical development of independent auditing in Türkiye, the relevant legislative structure, and its interaction with international standards. The central focus of the study is the dual audit system established by Articles 397/4 and 397/5 of the TCC, as well as the complementary institutional relationship between these provisions. Particular attention is given to the legal gap arising from the prolonged non-use of the secondary regulatory authority granted to the President under Article 397/5. Within this context, the limits of the primary audit regime administered by the Public Oversight Authority (KGK), the determination of audit thresholds, and practical interpretative issues are analyzed systematically. To address the existing regulatory gap and to concretize the structure envisaged by Article 397/5, the dissertation proposes a model secondary regulation, offering a normative solution intended to strengthen the coherence of the independent audit regime.