Duties of the Apartment Supervisory Board (Auditor)

After a manager is elected in an apartment, an important question comes to mind: "who will check the manager's accounts?" This job is the responsibility of the auditor or the supervisory board. Although not talked about as much as the manager in most apartments, the auditor is a critical body that confirms that the management's money is being spent correctly. In this guide we explain who the apartment auditor is, their duties and how they are elected under Article 41 of the Condominium Ownership Law No. 634 (KMK).

Who is the auditor?

The auditor is the person who audits the manager or the management board on behalf of the assembly of unit owners. Under the law, the assembly of unit owners continuously audits the manager's conduct in this duty (KMK Art. 41). If the assembly wishes, it may delegate this audit to an auditor or a supervisory board it will select from among itself. The auditor is, in short, the person who oversees the financial and administrative affairs of the management on behalf of the owners.

Is an auditor mandatory?

An important point: having an auditor is not mandatory, regardless of the number of independent units. If the audit function is regulated in the management plan, it is done with an auditor/supervisory board; if not, the audit is carried out directly by the assembly of unit owners. There does not have to be a separate auditor in every apartment, but an audit mechanism is important for orderly and transparent management.

How is the auditor elected?

There is a clear rule on the election of the auditor: the assembly of unit owners may entrust the audit function to one auditor or a three-person supervisory board to be elected from among themselves by majority in number and land share (KMK Art. 41/3). Critical point: A person who is not a unit owner cannot be an auditor. The auditor must be a unit owner; a person from outside cannot be appointed as auditor. This is different from the manager (the manager can be from outside, the auditor cannot).

What are the auditor's duties?

The auditor's main duties are:

• Account audit: Reviewing the manager's income-expense accounts and documents.
• Regular audit: Auditing at specific intervals when no period is set in the management plan.
• Reporting: Submitting the audit results as an annual report to the assembly of unit owners.
• Record-keeping: Recording the audit results in a notary-certified book.

How often is the audit carried out?

The frequency of the audit depends on the management plan. If no specific time is set in the management plan, the account audit is carried out at certain intervals; the accounts can also be audited at any time if there is a justified reason. The audit results and opinions on the management are generally communicated to the assembly of unit owners in a report in the first month of each calendar year. This report plays a decisive role in the assembly's decision on whether or not to discharge the management.

Can the auditor remove the manager?

This is a frequently asked important question, and the answer is clear: No. The auditor only audits and reports; they do not have the authority to remove the manager. The authority to remove the manager rests with the assembly of unit owners. The auditor's role is to determine whether the management is working properly and report it to the assembly; the decision and sanction authority is with the assembly. The auditor is also liable to the assembly of unit owners like an agent.

Summary

The auditor is the person who audits the manager on behalf of the unit owners. Having an auditor is not mandatory; if regulated in the management plan, the audit is done through an auditor, otherwise directly by the assembly. The auditor is elected from among the assembly by majority in number and land share; a non-owner cannot be an auditor. The duties are account audit, regular audit and reporting. The auditor cannot remove the manager; that authority rests with the assembly.

For a sound audit, income-expense records must be transparent and accessible. Apt Yönet keeps all income-expense and documents in order, easing the auditor's job and providing transparent, audit-ready management.

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Frequently Asked Questions

Is having an auditor mandatory?

No. Regardless of the number of independent units, it is not mandatory; if not regulated in the management plan, the audit is done by the assembly.

Can someone from outside be an auditor?

No. The auditor must be elected from among the assembly; a person who is not a unit owner cannot be an auditor (KMK Art. 41/3).

Can the auditor remove the manager?

No. The auditor only audits and reports; the authority to remove the manager rests with the assembly of unit owners.

Must the auditor provide a report?

Yes. They submit the audit results to the assembly as a report, generally in the first month of the year; this report is decisive in the discharge.

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This content is for general information only and does not constitute legal advice. You are advised to consult a legal expert about your specific situation.