I INTRODUCTION

6102 No. of Turkish Commercial Code 1524 subject to independent auditing company with the arrangements made in the Article are obliged to set up internet site, content that should be included on the web site with this web site will be placed in context and how long the duration of which will be published, Otherwise the behavior is explained what the sanctions.

Company General Assembly; the company shareholders or representatives of shareholders to come together, first 6102 No. specified in the law the duties and powers set out in the contract, including the company mission, powers and rights are used, It is a decision-making body to discuss the company's activities. The decisions taken at the General Assembly will bind all the shareholders and the company's executive organ of the board of directors, It shall be effected in the internal relations and external relations.

Minutes of the plenary meeting on the decisions taken at the general meeting shall be given to the Trade Registry Office, registration of the registered and announced to the subject matter will be provided.

Independent auditing companies subject to the terms, You can also register and be subject to the minutes of the meeting on the decisions announced or discussed in plenary will be put to whether the company's web site.

Because sometimes be seen whether the necessary maturation process in time or not posted on the website of the General Assembly meeting despite being made subject to independent auditing company said in the minutes of the General Assembly, company executives must remarks about the website is made to encounter unwanted situations.

II- INDEPENDENT AUDITOR'S WEB SITE SUBJECT TO THE COMPANY AND OBLIGATION

6102 auditor organs were removed from being the joint-stock company with Law No., The subject of the audit of the company will be made by independent auditors and auditing companies, The annual report on the company and its year-end financial statements and the community, including inventory, It was stated that the audit of all accounting.

The issue referred to by the law and by whom, and how to perform this audit 397 nc shown in Article.

Aforesaid provisions should, the Law 398 the scope of Article will be subject to audit companies Cabinet Decision[1] It was determined by. except that with joint-stock companies 4572 cooperatives under the Law No. and their upper bodies are not subject to independent audit of what the audit, and that the matter will be made and by whom will be prepared by the Customs and Trade Ministry and the Cabinet are described in the fifth paragraph of the said article that regulation to be issued by the Council. The Regulation is known to work still continues.

control of the company designated by the aforementioned Regulation, Public Oversight Accounting and Auditing Standards which have been authorized by the Agency will be carried out by auditors[2].

This by auditors, the company, financial statements and other financial information, the availability and accuracy of financial reporting standards in matters, provide reasonable assurance that sufficient and appropriate audit evidence obtained by, inspection will be inspected by applying audit procedures prescribed in the standard and results of the company into a report that will be presented to the board for consideration in plenary.

the Law 1524 Third under Article, the Law 397 NC that are subject to control under Article capital companies, organizations from the date of registration in the trade register within three months and open a website specific to this site, it has announced the publication of a specific section of the company by law must be done is. Internet will be published on the website content, This law is expressed in a certain period during that time, If not specified the date on which the transaction is based on the realized or mature content, In cases where it connects to registration or classified ads from the date of the registration or at the latest within five days, the company's web site opens up the foundation to be published in this site the last time the content will also be started on the internet site.

Although it is subject to independent audit, The opening of the website or to take the place of ads to be included on the website of state, May form the cause of the cancellation of the relevant decision. Without prejudice to criminal responsibility by state, Failure to fulfill these obligations, Defects may arise with the responsibility of managers and board members.

Opening of the company's Internet site and a specific section of this site, in a dynamic manner the procedures and principles concerning the separation of the information society service for the publication of advertisements must be done legally Openers of capital is shown in the Regulation on the Company's Website.[3]

Regulation 5 per Article, the Law 397 nd under the fourth paragraph of Article, the company is subject to independent audit organizations from the date of registration of the trade register, Ministers will have to Board issued if it is subject to independent audit due to the criteria set out in the Regulation while opening the website within three months from the date they enter the audit scope and specific updates for the publication of advertisements of this site needs to be done a certain portion of the company by law.

aspects of the Regulation should be published subject to independent audit of the company will be located on the website for at least six months with continuous content 6 nc agent was counted as restricted in the.

  • Content on the site will be published on the Internet Indefinitely

the Company; MERSİS number, Trade name, Central, And paid the promised amount of capital,
chairman and members of the joint-stock companies, the director of a limited company, names and surnames of managers in limited liability companies with share capital divided.
A legal entity; As a member of the board of directors in joint-stock company as a director if elected in limited liability companies; together with the corporate entity, The real person designated by the entity on behalf of registration and also be announced in a statement that, MERSİS number of legal entities selected, trade name, center and a real person's name and surname legal entity that is registered with.
Independent auditor's name and surname / title, residential / center, If the branch has been registered

changes in the new version of the content if content published indefinitely, It must be published on the website on the date when the change occurred.

  • It will be published on the Internet site for at least six months Content and Websites Putting the Time

Merger agreement, merger report, annual report with the financial statements of the last three years, necessary interim balance sheet Decisions to be submitted to the General Assembly within thirty days of the examination Partners
The company noted the right of shareholders at merger, Where it was deposited these documents and notices on where they are kept ready for inspection at least three business days before the documents from the date of deposit
The companies involved in the merger, to creditors, It can receive a request for guaranteeing that the seven-day interval in the gazette notices made three times First announced at the latest within five days from the date of its publication in the gazette
Division agreement or plan, division report, If you have the latest annual report and financial statements for the three years of pointing the right to review these documents on the interim balance sheet and where they had been deposited and declared that they are ready to be where views Two months before the date of the split decision
of creditors by companies participating in the division for the granting of guarantees and will submit their registration papers at seven-day intervals on calling to make announcement regarding three times, First announced at the latest within five days from the date of its publication in the gazette
Company annulment filed with the fact that if the case is opened finalized for the annulment decision of the court at the latest within five days from the date of publication to the Board
The announcement for the General Assembly to be convened The latest on the date of its publication in the gazette
Joint stock companies across the board, announcement made to shareholders in the form of financial statements and postponed a month after the negotiation of related topics at the latest within five days from the date of postponement decision
The special board meeting minutes privileged shareholders of the Company with the Shareholders' Meeting Minutes at the latest within five days from the date of the General Assembly
It opened the hearing date of issue and cancellation or nullity proceedings against the decision of the General Assembly The company made the announcement date in accordance with the contract within a maximum of five days
final court decision on cancellation of the decision of the general assembly or field butler at the latest within five days from the date of registration
a General Assembly resolution on the amendment of the articles of association From the date of its publication in the gazette at the latest within five days
decision on increasing the share capital of the board of directors of the registered capital system, Article of Association issued new shape indicating capital, The nominal value of the new shares, species, number of, They are not privileged, their time with the limitations and conditions regarding the use of pre-emptive rights and preference shares, premium on records and rules on its implementation The company made the announcement date in accordance with the contract within a maximum of five days
The board's decision regarding the determination of the ability to use principles of the right to purchase new shares From the date of its publication in the gazette at the latest within five days
Substantially reducing capital case, The reason for the visit to the capital reduction with the aim of reducing and detailed descriptions of what to do in such a way to reduce, Announcement of the call to the general meeting that takes place in these statements From the date of its publication in the gazette at the latest within five days
General Assembly of the share capital of the gazette to creditors on the decision to reduce the seven-day intervals ads performed three times The first ads from the date of publication at the latest within five days
In default of payment to shareholders in the amount of shares the subject in default one month, otherwise, It will be deprived of the rights of the relevant invitation to share and they'll be prompted for the contractual penalty and warning messages These strikes are invited and at the latest within five days from the date of its publication in the gazette
In default bearer share certificate holders, invitation and instead declared the strike to be done by registered mail return receipt Invite and strikes returnable within five days from the date of the registered letter sent
written decision regarding the suppression of bearer share certificates in board From the date of its publication in the gazette at the latest within five days
Lenders have their, Can not be understood without the other documents a company's books or place ads with one week intervals three times in the gazette regarding summoned to report them informed about which ended the company for unknown other creditors and receivables of the liquidators The first ads from the date of publication at the latest within five days
Company shares by an undertaking included in the community, the Law 198 acquired in pearl agent specified in the description of the rate or disposal at the latest within five days from the date of realization
the Law 966 In accordance with the provisions of the first paragraph of Article owners and other rights holders in the absence of certain of who was or settlements, Deleted from the registry of the ship and the ships classified as held for specified time in the gazette From the date of its publication in the gazette at the latest within five days
Company's enterprise involved in the community and members of the board of directors of the company capital, themselves, spouses, and their children under the custody of, trading companies with which they are at least twenty percent of the capital that they will do in relation to the share capital of the company releases From the date of its publication in the gazette at the latest within five days
The domination agreement made between the Company From the date of its publication in the gazette at the latest within five days
Shareholders in the Company / a reduction of the number of partners or the company's sole shareholder / partner into the establishment as, company single shareholder / partner and whether the single shareholder / partner's name, last name, Information on the place of residence and citizenship From the date of its publication in the gazette at the latest within five days
Any changes made in the company's contracts and agreements Changes in the organization or at the latest within five days from the date of its publication in the gazette
an enterprise or within two years from the registration of the company, the takeover at a price exceeding one tenth of the capital, or regarding leasing From the date of its publication in the gazette at the latest within five days
The board of directors or the person authorized to represent the board and show them the way represented the decision From the date of its publication in the gazette at the latest within five days
internal guidelines contain general assembly of the working procedures and principles of joint stock companies following the announcement date of its publication in the gazette within five days
the reasons for the limitation or elimination of pre-emptive rights of the Board of Directors, the reasons for the removal of contributory and non-contributory new shares, report that shows how to calculate the premium From the date of its publication in the gazette at the latest within five days
What's with the aim of reducing the causes of reduction and reduction of capital shows the way to do management / board of directors and the report prepared for the reduction of share capital approved by the General Assembly, From the date of its publication in the gazette at the latest within five days
Management / directors declared a call for the payment of the share price board These ads are made as of the date of the latest within five days
decision on the Board of Directors to cancel the shares of shareholders in default From the date of its publication in the gazette at the latest within five days
The board of directors of the general meeting of the board made electronically or in cases of ensuring participation in these meetings electronically, technical report has been proven effective participation of the availability of electronic media, From the date of its publication in the gazette at the latest within five days
Notices must be done in accordance with the Law and other laws As it is foreseen in the applicable legislation

and it is required to convene at least once a year at the ordinary general assembly of the company subject to independent audit, of shareholders in joint stock companies, In a limited company in general meeting held with the participation of partner companies and a variety of activities and operations decisions are taken under consideration. The decision is taken to express provisions in domestic relations as well as in external relations, will be subject to independent audit companies in terms of knowledge by third parties of this decision is of great importance. Therefore, has kept the obligatory published on the website of these decisions to be taken by the General Assembly decided legislator and knowledge of the transactions to be made pursuant to this resolution and followed.

the Law 1524 In accordance with the provisions of Article, the Law 397 Article not open the internet site of the provider of capital companies which are subject to inspection in accordance with the fourth paragraph of this site and the announcements to be done legally by the company in cases where a certain part or entirely omitted to be done on time, 1524 Creating the website provided for in Article members of the governing bodies of the company, Until today, three days face to face criminal fines and should be put on the website in accordance with the same procedure on the matter content put in an appropriate manner, Perpetrators listed in this paragraph shall be punished with a judicial fine up to one hundred days.

In this context, Whether, with ordinary general meeting made subject to independent auditing companies should get exceptional decisions taken at this meeting must be shown on the website of the action to be taken.

III-CONCLUSION

6102 Turkish Commercial Code No. determined by the Council of Ministers set up the company web site should be subject to independent audit and related Regulations term or indefinitely obliged to publish timely information on this site will take place. Failure to fulfill the obligations in question, The cause of the cancellation of the decision may occur plenary, managers and board members of shortcomings in the legal liability that may arise and these people will be able to have faced criminal sanctions.

After the plenary meetings held by companies subject to independent audit, sometimes after a period of time or otherwise posted on the website of the issues related to the decisions taken by the general assembly meeting minutes should be published on the website may be faced with situations where.

In this context,, company to keep in mind the general meetings are often held that in this period made the plenary session and after the decisions taken will be posted on the website required by the company's board on matters transactions as well as the interests of both companies and the company executives are necessary to.

Disclosures:

[1] Regarding the Determination of the Company will be subject to independent audit 2012/4213 The Council of Ministers Decision No. 23/01/2013 dated 28537 Official Gazette

[2] 26/12/2012 dated 28509 Official Gazette, Independent Audit Regulations

[3] Date of Official Gazette: 31.05.2013 Official Gazette Number: 28663

ABOUT THE AUTHOR

Mustafa Umut SPECIFIC

Head of Department

Directorate General of Domestic Trade

0312 449 48 46

m.ozgul@gtb.gov.tr

1975 In was born in Ankara. 1998 In Gazi University Faculty of Economics and Administrative Sciences and graduated from the Finance department. 2017 In Baskent University Institute of Social Sciences and holds a master's degree in Banking and Finance. 1998 In the Ministry of Industry and Trade, entered as the Controller General Directorate of Domestic Trade, While the Chief Controller in the Industry and Trade Ministry abolished 640 It has been appointed as chief inspector with the Decree Law No. Customs and Trade Ministry. 2011 In the Domestic Trade appointed as Head of the Directorate General is currently conducting this task. The author is Public Accountant Accountant, the title of having an independent auditor.