Right to request special audit in joint stock companies

The right to request a special audit, which was regulated as a single article in the Turkish Commercial Code No. 6762, was comprehensively regulated in the Turkish Commercial Code No. 6102 have been requested as a result of the problems in practice and the discussions in the doctrine. The right to request a special audit, which was regulated in Article 348 during the repealed Law period, was regulated between Articles 438 and 444 of the TCC. With the New Law, who can use this right, the results of the use of the right, who will choose the special auditor, the legal remedies to be applied in case the special audit request is rejected in the general assembly, the special audit process, the special audit report and who will cover the costs of the special audit are regulated in detail. In this thesis, the purpose of the right to request a special audit, the importance of this right for the shareholders, the function of the special audit, the rights and obligations of the special auditor will be explained. The right to request a special audit in joint stock companies has been examined separately in case of approval or rejection of this request by the general assembly. In addition to these explanations, the problems in implementation and the solutions to these problems are mentioned with the new Law. Joint Stock Companies, Minority Rights, Audit, Auditor, Private Auditor