Turkish Law in EnglishTÜRKİYE
Turkish Civil Code (Law No. 4721)

Article 86: IV. Board of auditors

Book One: LAW OF PERSONS › Part Two: LEGAL PERSONS › Chapter Two: ASSOCIATIONS A. Establishment

The board of auditors shall consist of the number of members specified in the bylaws of the association, being not less than three full and three substitute members.

The board of auditors shall perform its auditing duty in accordance with the principles and procedures specified in the bylaws of the association; it shall submit the audit results in a report to the board of directors and the general assembly.

Original Turkish text

MADDE 86 · IV. Denetim kurulu

Denetim kurulu, üç asıl ve üç yedek üyeden az olmamak üzere dernek tüzüğünde belirtilen sayıda üyeden oluşur.

Denetim kurulu, denetleme görevini, dernek tüzüğünde belirtilen esas ve usullere göre yapar; denetleme sonuçlarını bir raporla yönetim kuruluna ve genel kurula sunar.

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.