What Is KGK Approval? Which Training Programs Require It?

KGK approval is a term commonly encountered in continuing professional education (CPE) programs for independent auditors. KGK stands for the Public Oversight, Accounting and Auditing Standards Authority of Türkiye. The Authority is responsible for the authorization, registration, oversight, inspection, continuing education standards, and quality assurance processes relating to independent auditors and independent audit firms.

Therefore, the term "KGK-approved training" should not be interpreted as indicating that a training program is generally of higher quality. Rather, it refers to whether the program is recognized within the KGK's continuing education framework for independent auditors.

What Does KGK Approval Mean?

KGK approval is important because it enables independent auditors to earn continuing education credits required to maintain their professional qualifications. According to KGK regulations, independent auditors must complete 120 continuing education credits within a three-year period, including at least 60 credits in core professional subjects.

Accordingly, a training program's inclusion within the KGK continuing education system determines whether the credits earned can be counted toward an auditor's continuing education obligations.

Does KGK Approval Apply to Every Training Program?

No. The term KGK approval does not represent a blanket approval for all training programs. It applies specifically to continuing education activities intended for independent auditors, which are classified into core professional subjects and supporting subjects.

According to KGK announcements, independent auditors fulfill their continuing education obligations by earning credits through training activities in either core professional or supporting subjects. For supporting subjects, KGK has established the SEDES (Supporting Education System for Continuing Education) to manage the reporting and documentation of these training activities.

For this reason, a training program may only be described as KGK-approved if it falls within the KGK continuing education framework and complies with its credit allocation requirements.

Why Is KGK Approval Important for Participants?

For independent auditors, KGK approval determines whether the credits earned from a training program can be applied toward their mandatory continuing education requirements.

Before enrolling in a training program, participants should verify:

• Whether the program is included in the KGK continuing education system;

• Whether it is classified as a core professional subject or a supporting subject;

• Whether continuing education credits can be earned upon successful completion;

• Which reporting system will be used; and

• Whether the training provider is responsible for submitting the required notifications to KGK.

According to KGK guidance, credits for accredited training in core professional subjects and supporting-subject training conducted after the applicable effective date are reported by the training provider.

What Is SEDES?

SEDES (Supporting Education System for Continuing Education) is the platform established by KGK to manage the reporting and documentation of continuing education activities in supporting subjects.

According to KGK, the use of SEDES has been mandatory for supporting-subject training conducted on or after 15 September 2024. Supporting-subject training that is not reported through the system after this date does not qualify for continuing education credits.

Conclusion

KGK approval is an important concept for independent auditors who must meet mandatory continuing education requirements. Whether a training program is recognized within the KGK system directly affects whether participants can earn continuing education credits from that program.

Before enrolling in any KGK-approved training, participants should carefully verify the scope of the recognition, the number of credits awarded, the subject classification of the training, and the reporting system through which the credits will be recorded.