What happened
Türkiye’s Public Oversight, Accounting and Auditing Standards Authority (KGK) has issued a decision on sustainability audits. The decision, dated 30 October 2026 and numbered 75935942-050.01.04-[01/47239], prolongs a temporary arrangement for audit teams.
Under the extension, auditors who do not hold authorisation to conduct work in the sustainability field may still take part in sustainability audit assignments for accounting periods ending before 1 January 2027.
The same decision changes the staffing threshold for principal audit teams. Alongside the responsible auditor, the number of auditors required to hold sustainability-audit authorisation rises from one to two for accounting periods ending before 1 January 2018.
Why it matters
Audit firms undertaking sustainability work in Türkiye need to review team allocation and authorisation records. The extended exemption offers an additional year in which staff without the specific authorisation can participate, but the revised requirement for authorised auditors may affect the availability and composition of core teams.
Companies arranging sustainability audits should also confirm that their audit providers can meet the applicable team requirements for the relevant accounting period.
Background
The Sustainability Audit Regulation, published on 17 January 2025, had provided the earlier transitional exemption for accounting periods ending before 1 January 2026.
What's next
The amended exemption applies until the end of accounting periods that finish before 1 January 2027. Audit firms should assess assignments against the relevant period-end date and the amended team-authorisation threshold.
