by Ilayda Akcha
Ankara, 12 March 2026 – The Turkish Competition Authority (TCA) has initiated an extensive investigation into the audit and accounting sector, reaching out to 65 undertakings and professional associations, including the Turkish member firms of the global networks commonly referred to as the “Big Four.”
The investigation concerns a sector that plays a key role in ensuring financial transparency and accountability, providing reliable information that investors, lenders and public authorities rely on when making economic decisions.
According to the TCA, the review will assess whether undertakings and professional bodies in the sector have coordinated service fees or entered into arrangements that could restrict competition in labour markets.
In particular, the Authority will examine:
- Whether service prices or client portfolios have been shared through anti-competitive practices,
- Whether sectoral decisions or practices have made market entry more difficult or otherwise distorted competition, and
- Whether information exchanges affecting employee wages or working conditions have taken place.
The investigation signals that the TCA is closely scrutinising conduct in a sector that is central to the functioning of financial markets.
In-House Insights
| A recent investigation opened against several banks in Türkiye focused primarily on labour market restrictions. The present case indicates that the TCA is increasingly attentive to labour-market related conduct across different sectors. Even where investigations originate from other competitive concerns, potential evidence relating to labour market practices is likely to be considered during the TCA’s assessment. |
