Legislation Bulletin 2026/36 · 5 November 2026

Exemption period for sustainability audit teams extended by 1 year

Board Decision of the Public Oversight, Accounting and Auditing Standards Authority on the Extension of the Exemption Period for Sustainability Audit Teams

Laws concerned: Decree-Law No. 660 on the Organization and Duties of the Public Oversight, Accounting and Auditing Standards Authority

With a new Board Resolution issued by the Public Oversight, Accounting and Auditing Standards Authority, certain exemption periods for sustainability audit teams have been extended. Issued pursuant to the provisions of Decree Law No. 660 and the Regulation on Sustainability Audit, this resolution directly affects the operational processes of companies and audit firms. Accordingly, the period stipulated in the third paragraph of Provisional Article 1 of the Regulation on Sustainability Audit has been extended by one year. Furthermore, flexibility has been introduced for sustainability audits concerning accounting periods ending before 1 January 2028.

In audits conducted during this period, while it is mandatory for the lead auditor and at least two other auditors within the core audit teams to be authorized in the field of sustainability, the authorization requirement will not apply to other core and substitute audit team members outside of these individuals. This regulation aims to alleviate the challenges experienced in sourcing sustainability auditors and to facilitate the compliance process of the audit market. Companies obligated to have a sustainability audit conducted and authorized audit firms are required to act in accordance with these new provisional rules.

Effective date

30 October 2026

Who is affected

Audit firms obligated to conduct sustainability audits and relevant companies.

Official Gazette text