According to the 'Regulation on Credit Transactions of Banks' published in the Official Gazette on 21/12/2023 (numbered 32406), banks are required to obtain an 'account status document' from customers for cash and non-cash loans exceeding five million Turkish Liras.

The following documents will be accepted as account status certificates:

The financial statements have been audited independently and prepared per the accounting and financial reporting standards published by the Public Oversight, Accounting and Auditing Standards Authority. They have been audited per the procedures and principles set out in the Law on Certified Public Accountancy and Sworn-in Certified Public Accountancy by Certified Public Accountants and Sworn-in Certified Public Accountants numbered 3568. For non-residents, audited financial statements must be prepared by the legislation of the relevant countries.