ALBAYRAK MALİ MÜŞAVİRLİK - Certified Public Accountant & Expert

ASSOCIATIONS CAN KEEP E-BOOKS..!

REGULATION ON AMENDING THE ASSOCIATIONS REGULATION published on THURSDAY, 9 July 2020 According to the Official Gazette; “Article 32 – Associations keep the following books. a) The books to be kept on the basis of the operating account and the principles to be followed are as follows: 1) Decision Book: Decisions of the Board of Directors are written in this book in order of date and number, and six of the decisions are signed by the members attending the meeting. 2) Member Registry Book: Identity information, entry and exit dates of those who enter the association as a member are recorded in this book. Entry and annual dues paid by members can be recorded in this book. 3) Document Record Book: Incoming and outgoing documents are recorded in this book with date and sequence number. The original copies of incoming documents and outgoing documents are filed. Incoming or outgoing documents via e-mail are stored by printing. 4) Business Account Book: Revenues received and expenses incurred on behalf of the Association are clearly and regularly recorded in this book. b) The books to be kept on the balance sheet basis and the principles to be followed are as follows: 1) The books recorded in the 1st, 2nd and 3rd sub-clauses of the (a) clause are to be kept on the balance sheet basis. More..