Asking about the cooperative's accounts is part of the right of membership
In a housing cooperative, faced with rising dues, slowing construction or earlier payments not being credited, a member's first need is to learn which resolution rests on which account. The statement "the management knows" does not replace the exercise of the right of inspection recognized in the law. Conversely, a request for information should not be turned into a demand to take over the whole operation of the cooperative, with no defined purpose or scope.
The right to information makes voting and supervision effective. In a cooperative whose balance sheet a member has not seen, whose annual report they have not read and whose accumulated debts they do not know, it becomes difficult for the member to make an informed assessment of the release of the board (ibra) or the budget. For this reason, the law provides that certain documents be accessible before the general assembly. This obligation does not depend on members filing individual petitions.[1]
The first distinction that strengthens the exercise of the right is this: seeing the result of the accounts, gaining unlimited access to the originals of every accounting record, and having a specific document brought through the court for a case are not the same act. The legal basis and method of each differ.
Which documents does Article 24 of the law open for inspection?
Under Article 24 of the Cooperatives Law No. 1163, the board of directors' annual activity report, the balance sheet, the income-expenditure difference accounts and the auditor reports specified in the law must be kept available for members' inspection for one year, starting at least fifteen days before the annual general assembly. The possibility of inspection is provided at the cooperative's head office, at its branches if any, and electronically in KOOPBİS.[1]
This provision has three concrete consequences. The documents cannot be treated as papers to be shown for the first time on the meeting day. The obligation of access at the cooperative's head office cannot be wholly removed by claiming that the documents have been uploaded to the electronic system. In addition, the exercise of the right is not limited to the fifteen days before the meeting; the law provides a one-year inspection period.
The law also accepts access, through KOOPBİS, to the list showing the members entitled to attend the general assembly. This list is important for understanding why the management removed a member from the list, or in what capacity certain persons voted. Seeing the list does not mean that the personal data it contains may be copied for every purpose or published to everyone.[1]
Members' right to obtain information cannot be removed or restricted by the articles of association or by a resolution of one of the cooperative's bodies. Therefore a justification such as "the general assembly decided to keep all financial documents confidential" cannot render ineffective the right expressly recognized in Article 24. The group of documents that the law makes mandatory must be separated from records subject to trade secret protection.
Is the same rule valid for commercial books and bank accounts?
Article 25 of the law must be assessed separately
Inspection concerning the cooperative's commercial books and correspondence is regulated in Article 25 of Law No. 1163. For this inspection, the express permission of the general assembly or a resolution of the board of directors is provided. Therefore, from the right of access to the financial statements and reports listed in Article 24, it cannot be concluded that every member can obtain all journal entries, all contracts and all bank movements as they wish.[1]
However, this distinction also does not mean that a specific debt notification may be directed at a member without any explanation. The member may request an explanation of the resolution, the period, the method of calculation and the member's own payment account on which the amount demanded rests. If the dispute is taken to court, it is also possible to have the relevant records brought within the proceedings. Direct delivery of unlimited copies to the member and the court's document review for resolving the dispute are different legal routes.[1][4]
The vaguer the request, the less it can be implemented
Instead of the request "send me all documents since the establishment," the following scope becomes more auditable: the balance sheet and activity report of the relevant accounting period, the general assembly minutes determining a specific dues amount, the movements of the applicant's own member account, and permission to inspect a specific contractor payment. When the reason for each document is stated, the adequacy of the management's response is also assessed more clearly.
Showing a debt in the member's own account and disclosing other members' personal financial information in bulk are not the same need. If a comparison is necessary in an equal-treatment allegation, the group and the transaction to be investigated should be made concrete, and the spreading of unrelated personal data avoided. Where necessary, by concealing some information on a document or limiting the inspection to a specific field, the right and data protection can be secured together.
What information can be seen through KOOPBİS?
Under Article 13 of the Cooperative Information System Regulation, members can access KOOPBİS through the e-Devlet Gateway. In addition to financial reports and accounts, the Regulation provides access to the cooperative's address and contact information, trade registry records, real property status, general assembly meeting documents, and who the members of the competent bodies and the other members are.[2]
Information in the system should be read bearing in mind what record it rests on. Access to the cooperative's real property information does not replace a current review of encumbrances in the land registry. Seeing a debt record does not make that debt definitively lawful. Likewise, the absence of a name from the list is not by itself proof that the membership relationship was never established; the record and the bases of the legal relationship are investigated together.
With the 2024 amendment, it was expressly regulated that the list of members generated from KOOPBİS is used at the general assembly and that those not registered on this list cannot attend the meeting. Membership information and the list should therefore be checked before the meeting. A member who notices an error should, rather than contenting themselves with an oral objection at the door of the meeting, make a written correction request in good time.[3]
Who is responsible if a document is not in the system?
The Regulation makes the members of the board of directors responsible for entering information about the cooperative and its members into the system completely, on time and in an up-to-date manner. The appointment of a KOOPBİS officer for technical operations does not by itself remove the board's responsibility. It is provided that the information of new members is to be recorded after the acceptance decision, within fifteen days at the latest, in a manner that will not prevent attendance at the general assembly.[2]
In the regulation as amended in 2024, the period for uploading the general assembly minutes and the signed attendance list is set at fifteen working days following the opening of the system record for the meeting. Different time rules exist for activity and financial reports, external auditor reports and the periods in which general assemblies are combined. These periods should not be confused with one another.[3]
How should an information and document request be prepared?
The purpose of the application is not to escalate a discussion but to form a clear request that will enable the right to be exercised. The following information should be in the petition or in an electronic application that can be proved:
- The applicant's name, member number and contact address.
- The name of the document requested, the accounting period concerned and, if any, the date and number of the resolution.
- Which of the purposes of inspection, provision of a copy of a specific document, explanation or correction of a record the request is directed to.
- The relation of the records to be inspected to the right of membership.
- A request to be told at what place and time the inspection can be made.
- A request that, if the document is not presented, its legal reason be explained in writing.
For example, a request such as "I wish to inspect the balance sheet, income-expenditure difference account, board of directors' activity report and auditor reports for the 2025 accounting period, and to learn the dates and resolution basis of the accruals recorded in my member account no. 14" explains what is to be provided. This is an adaptable example; it is not a ready-made petition valid for every cooperative.
It should be documented that the application reached the cooperative. A dated receipt on hand delivery, a delivery record in suitable electronic communication or a notice through a notary may be used. A notary notice is not a validity condition of every information request; it is chosen according to the need for proof. Where the management offers a specific inspection day, whether this opportunity is really usable is also assessed.
What routes can be followed if management does not provide information?
An application to the auditor complements a direct request to the management
Article 66 of Law No. 1163 gives members the power to draw the auditors' attention to matters they consider necessary and to ask for explanations. The auditor is the body that examines the transactions and accounts on behalf of the general assembly; unlike a member, the auditor accesses books and documents within the audit duty. A member may request an examination by passing the concrete accounting discrepancy and its documents to the auditor.[1]
Instead of a general allegation such as "the dues are lost," showing the date and amount difference between the payment on the bank slip and the entry in the member account is more effective. An application to the auditor does not stop the time limit for an objection to ongoing enforcement proceedings or for an action against a general assembly resolution. Each right should be exercised within its own period.
The general assembly and administrative supervision have separate functions
At the general assembly, the non-presentation of the relevant documents, inadequate explanations and requests for inspection should be entered in the minutes. Within the framework of the agenda and the statutory conditions, an investigation of the accounts, a postponement of the review or an assessment by the relevant bodies may be requested. However, not every complaint directed at the meeting automatically invalidates all general assembly resolutions.[1]
For housing cooperatives, an application may be made, with concrete documents, to the relevant Provincial Directorate of Environment, Urbanization and Climate Change on the KOOPBİS record and violations of the legislation. Administrative review does not replace a private-law action on whether the member is in debt or an annulment of a general assembly resolution. Making an administrative complaint does not automatically produce the legal result that the court is to give.[1][2]
The route of action should be framed according to the result sought
Judicial protection may come onto the agenda to remove an obstruction of access. However, which document is requested for which right, whether an application has been made before, and whether there is a current legal interest in a separate action must be explained. For resolving a dispute concerning a monetary debt, bringing the records needed within that case may in some events be more suitable.[4]
In this dispute arising from cooperative membership, as a rule the commercial court of first instance is competent. A mere request for access to information and a claim concerning a monetary debt are also distinguished as to mediation as a condition for bringing the action. If a receivable, damages or a negative declaration concerning a monetary debt is sought, the scope of Article 5/A of the Turkish Commercial Code (TTK) must be examined separately. What is decisive is not the name of the application but the legal result sought from the court.[1][7]
In its decision of 26.09.2023, E. 2022/4266, K. 2023/2962, the 6th Civil Chamber of the Court of Cassation assessed a separate application concerning cooperative account documents, in the specific dispute, from the standpoint of legal interest, and reversed the judgment of acceptance. It cannot be concluded from the decision that not every information request can be litigated. The warning for practice is that the action which must be filed to resolve a debt dispute should not be confused with a mere declaratory or document request.[5]
Does failure to give information automatically cause a general assembly resolution to be annulled?
Obstruction of the right of inspection may be a significant violation. But an annulment request must be framed by showing together which document was not given, how the right was obstructed, the resolution in dispute and the conditions for bringing the action. The conditions of attending the meeting, voting and dissent, and the one-month period in Article 53 of Law No. 1163, are assessed separately.[1]
In its decision of 14.12.2023, E. 2023/692, K. 2023/4264, the 6th Civil Chamber of the Court of Cassation, in a dispute concerning the 2019 general assembly, assessed the concrete allegations and evidence that the right to information had been obstructed and the plaintiffs' voting attitude, and upheld the dismissal of the annulment request. The decision shows that an abstract allegation "no information was given" may not be sufficient. Since the date of the event is 2019, the access practice in the decision should not be read as a current rule removing the KOOPBİS obligations introduced later.[6]
The complete failure to present the auditor's report must be dealt with separately. Article 65 of the law provides for the invalidity of the financial statements, the annual activity report and the resolutions on release adopted in cooperatives where the auditor's report is not presented to the general assembly. Which deficiency of documents affects which resolution should be made concrete; all deficiencies should not be assessed under a single heading.[1]
Where are the trade secret and personal data defenses justified?
The management cannot hide in their entirety the reports that the law opens to access simply by saying "there is the KVKK (Personal Data Protection Law)." Conversely, a member cannot use the personal data accessed for purposes independent of the membership relationship. Article 24 of the law and the KOOPBİS Regulation regulate the use of data for the purposes of being informed about the cooperative's affairs and of candidates for the bodies reaching the members.[1][2]
The confidentiality of cooperative business secrets learned falls within Article 25 and continues after membership ends. Publishing in bulk through social media documents obtained to examine the accounts cannot therefore be accepted as a natural extension of the right to information. Sharing with the competent authority in order to protect a right and spreading to unrelated persons are assessed separately.
In practice, the balanced solution is to open the necessary part of the document to inspection, to separate unrelated personal data, to record the scope of the inspection and not to go beyond the purpose of the request. Confidentiality must not be made a justification for absence of oversight; the need for oversight must not be turned into unlimited circulation of data either.
Conclusion
Transparency in a cooperative is not limited to information the management gives voluntarily. The reports and accounts that the law opens to access must be presented to members on time, KOOPBİS records must be kept accurately and concrete questions must be explained. By contrast, the form of access is not the same for every document; mandatory disclosure, inspection of commercial books and production of documents through the court must be assessed separately.
For a member, the effective course is to determine why each document is needed, to document the request and any obstruction, to use the oversight possibilities and to choose the legal claim suited to the dispute. For the management, the appropriate approach is to provide reasoned, timely and workable access according to the nature of the document, instead of refusing with general confidentiality statements.
Frequently Asked Questions
Do I need a general assembly resolution to see the cooperative's balance sheet?
No separate permission resolution is needed for opening to inspection the balance sheet, activity report, income-expenditure difference account and the relevant auditor reports listed in Article 24 of the law. Access must be provided within the statutory period. Detailed inspection of the commercial books is separately regulated in Article 25.[1]
Must the management send all documents by e-mail?
The right of inspection and delivery of all documents as unlimited copies through the requested channel are not the same. The type of document, the statutory access procedure, the articles of association and the specific request are assessed. The access provided by the management must be genuine and usable; the member must also state the document, the period and the form of request clearly.[1]
Can I ask directly of the bank for all of the cooperative's bank movements?
Merely being a member does not give authority to act as a personal account holder over all of the cooperative's bank accounts. A concrete explanation and an appropriate inspection may be requested from the management. If there is a case, having the bank records related to the dispute brought through the court is considered.[1][4]
Does a wrong debt shown in KOOPBİS mean a definite debt?
No. The resolution, calculation and payment documents on which the system record rests must be examined. A correction may be requested for erroneous data; if the principal debt is disputed, the legal route suited to the dispute is used. Waiting for the record to be corrected does not stop the periods tied to enforcement or court papers that have been served.
If my information request goes unanswered, can I stop paying dues?
Failure to give information does not automatically remove all valid payment obligations. The basis of the debt and the disputed items must be examined separately; if necessary, an objection to the debt or an action must be pursued. Assessing the right to information and the payment dispute separately matters with regard to the risk of default and expulsion.[1]
Can a former member inspect all the cooperative's records?
The rights of current membership and the proof of a former member's continuing receivable or other right are different. The end of membership does not give unlimited inspection authority over all records. If the document is needed, the appropriate application and litigation route for protecting the specific right should be determined.[1][4]
Does a complaint to the provincial directorate protect the time limit for suit?
An administrative complaint does not replace legal routes with special time limits, such as annulment of a general assembly resolution or an objection to an expulsion decision, and does not stop these periods automatically. The purposes and periods of the applications should be followed separately.[1]
Sources and Legal Basis
- Cooperatives Law No. 1163 (1163 sayılı Kooperatifler Kanunu), especially Arts. 24–26, 46, 53, 65–69, 90, 99 and Additional Art. 5. Official legislation text.
- Cooperative Information System Regulation (Kooperatif Bilgi Sistemi Yönetmeliği), Official Gazette 14.01.2022, No. 31719; especially Arts. 6, 10–15. Ministry of Trade copy.
- Regulation Amending the Cooperative Information System Regulation (Kooperatif Bilgi Sistemi Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik), Official Gazette 02.08.2024, No. 32620. Amending text published by the official authority.
- Code of Civil Procedure No. 6100 (6100 sayılı Hukuk Muhakemeleri Kanunu), especially Arts. 106, 114 and 219–222. Official legislation text.
- 6th Civil Chamber of the Court of Cassation (Yargıtay 6. Hukuk Dairesi), E. 2022/4266, K. 2023/2962, 26.09.2023. Decision text.
- 6th Civil Chamber of the Court of Cassation (Yargıtay 6. Hukuk Dairesi), E. 2023/692, K. 2023/4264, 14.12.2023. Decision text.
- Turkish Commercial Code No. 6102 (6102 sayılı Türk Ticaret Kanunu), especially Arts. 5 and 5/A. Official legislation text.