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Authority of New Turkish Commercial Code, the realization in 2012 and the Public Oversight Accounting and Auditing Standards (UPS) innovations and determine the criteria imposed on the audit process in Turkey, is of great importance in terms of a healthy way of control of the production and trade of life in our country. According to the last criteria determined; In summary, according to the criteria determined by the Council of Ministers’ decision, it has become mandatory for companies that meet at least two of the criteria of total assets, annual net sales revenue, and number of employees. We are ready to provide all kinds of support for solutions for the needs of companies subject to UPS audit, as well as other conditions subject to independent audit.