24August2026

The Electronic Submission Deadline for CPA Counter-Examination Minutes Has Been Extended to 2027

With the Communiqué (Serial No: 2) Amending the Communiqué (Serial No: 1) on the Electronic Submission of Counter-Examination Minutes Attached to Certified Public Accountant (CPA) Certification Reports, published in the Official Gazette dated August 21, 2026, the transition period for electronic submission has been extended.

With this amendment, the date "July 1, 2026" stated in the second paragraph of Article 7 of the Communiqué published in the Official Gazette dated December 24, 2025, No. 33117, has been changed to "January 1, 2027."

Accordingly, the effective date for the electronic submission of counter-examination minutes has been set as January 1, 2027.

The regulation will apply retroactively as of July 1, 2026.

You may access the relevant announcement here. (In Turkish)

Author Selma Kıy, Category Taxation Law

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