Cookies policy

We, Mazars Denge (“Company”, “we”), use certain cookies on our website to ensure that our users can safely and fully benefit from the information provided through the https://www.forvismazars.com/tr/en website (“Website”). The use of these technologies is carried out in accordance with the legislation to which we are subject, primarily the Law No. 6698 on the Protection of Personal Data (the “Law”, “KVKK”). The purpose of this Cookie Policy is to provide you with information regarding the processing of personal data obtained during the use of cookies by users/members/visitors (“User”) of the Website operated by us.

Click here to change your cookie consent options

The purpose of this Policy is to explain to you what types of cookies we use on our Website, for what purposes, and how you can control these cookies.

We may stop using the cookies we use on our Website, change their type or function, or add new cookies to our website. Therefore, we reserve the right to change the provisions of the Policy at any time. Any changes made to the current disclosure text will take effect upon publication on the Website. You may find the date of the last update at the end of the Policy. You may find the date of the last update at the end of the Policy.

1. What are Cookies?

Cookies are small text files, or data storage tools, placed on computers, phones, or any other device to collect information on websites and browsers and to create a summary of preferences. Cookies scan and organize data related to the pages you visit and aim to make the website user-friendly for you. They do not harm your device in any way while doing all this. Cookies are not meant to collect or record your name, surname, address, password, or sensitive personal data.

2. Types of Cookies

a. Cookies by Party

Cookies are first categorized by the party providing them: first-party cookies or third-party cookies. Whether a cookie is a first-party or third-party cookie refers to who provides the cookie and who places it on the website. In this context,

First-Party Cookies: Cookies placed directly by the website the user visits, in other words, by the URL displayed in the browser's address bar.
Third-Party Cookies: Cookies placed by a third party (servers other than the Website you are visiting, such as cookies placed by Google) that is different from the website the user visits. These cookies are usually involved when the visited website contains images, advertisements, or social media plugins belonging to other sites, or when services are obtained from tracking companies and analytics service providers.

b. Cookies Based on Duration of Use

For the purposes of this Cookie Policy, the term Mazars Denge encompasses the following Turkish corporate legal entities: Denge Akademi Yönetim ve Yatırım A.Ş.; Denge Bağımsız Denetim S.M.M.M. A.Ş.; Denge Denetim Yeminli Mali Müşavirlik A.Ş; Denge İstanbul Y.M.M. A.Ş.; Denge Serbest Muhasebe Mali Müşavirlik A.Ş; Denge Akademi Yönetim ve Yatırım A.Ş., Denge Ege Serbest Muhasebe Mali Müşavirlik A.Ş.; Denge G. Antep V.D.; Denge Ankara Bağımsız Denetim Yeminli Mali Müşavirlik A.Ş; Denge Başkent Serbest Muhasebeci Mali Müşavirlik A.Ş.; Denge Bursa Yeminli Mali Müşavirlik Ve Denetim A.Ş.; Denge Bursa Serbest Muhasebeci Mali Müşavirlik A.Ş.; Denge Batı Denizli Serbest Mali Müşavirlik A.Ş.

Cookies are divided into session cookies and persistent cookies based on their storage duration on web pages.

Session Cookies: These cookies are stored on your device only while you are on the website. They expire after you leave the website. These cookies do not store any data.
Persistent Cookies: These cookies are stored in your browser for specific periods of time. The storage period of a cookie may vary depending on its purpose. These cookies will be automatically deleted when their predefined usage period expires. Of course, you always have the option to delete these cookies by updating your browser settings.

c. Cookies by Purpose

Cookies are divided into four categories based on their purpose: Essential cookies, functional cookies, performance cookies, and advertising and marketing cookies. Our website uses the essential cookies listed in the table below. No functional cookies, performance cookies, or advertising and marketing cookies are used beyond these.

Strictly Necessary/Essential Cookies: Essential cookies are cookies that are absolutely necessary for the website to function and be used as intended. Without these cookies, our website cannot function properly; they are not subject to user preference and cannot be changed. They are used from the moment the website is first visited and cannot be disabled. The following table explains the types of essential cookies used on our website.
Functional Cookies: These cookies remember the user's choices and aim to personalize the website's content. The table below explains the types of functional cookies used on our website.
Performance-Analytical Cookies: Performance cookies are cookies that provide anonymous and statistical data about the use of the website, such as visitor numbers, pages viewed, visit times, and durations, in order to improve the website's performance and functionality. These types of cookies are sometimes placed by third parties. The following table explains the types of performance/analytical cookies used on our website.
Advertising and Marketing Cookies: Advertising and marketing cookies track users' online activities to identify their personal interests and display customized ads based on those interests. They measure the effectiveness of ads shown to visitors and calculate how many times they have been viewed. The table below explains the types of advertising and marketing cookies used on our website.

3. Purposes for Which Personal Data Will Be Processed and the Legal Basis for Processing

Cookies are used on the Website for different purposes. Depending on the type of cookie used, the purposes of data processing and the data processing conditions under the KVKK that we rely on when using the relevant cookie may vary.

Strictly necessary/essential cookies are used because they are absolutely necessary to provide the information society service you have requested (logging in, filling out forms, remembering privacy preferences, counting visitors to our website, and measuring traffic). Your personal data collected through these cookies is processed within the scope of Article 5(2)(f) of the Law, which allows for the processing of personal data if it is "mandatory for the legitimate interests of the data controller, provided that it does not harm the fundamental rights and freedoms of the data subject."

Your personal data collected through functional cookies is processed with your explicit consent in accordance with Article 5(1) of the Law.

Your personal data collected through performance/analytical cookies is processed with your explicit consent in accordance with Article 5(1) of the Law.

Your personal data collected through advertising and marketing cookies is processed with your explicit consent under Article 5(1) of the Law.

4. To Whom and for What Purpose Personal Data May Be Transferred

Your personal data collected for the purposes specified in the Cookie Policy may be shared with consultants and information technology infrastructure providers based in Turkey within the scope of our legitimate interests, as well as service providers offering technical services related to cookies, with public institutions and private organizations authorized by law within the scope of legal obligations and as expressly provided for by law. Your personal data may be transferred within Turkey if the data processing conditions stipulated in Article 5 of the KVKK and the conditions for transfer stipulated in Article 8 are met, and may be transferred outside Turkey to if the conditions for transfer stipulated in Article 9 are met.

5. Methods of Collecting Personal Data

Your personal data is collected by our Company, either fully or partially automatically, through electronic means via our Website, your browsers, and other channels that may be added in the future, as well as through cookies that process personal data.

This sentence is to remain if all data obtained through cookies is subject to cross-border data transfers to Forvis Mazars Group or third-parties.

6. What Personal Data Is Collected Through Cookies?

The types of cookies used on our website to process your personal data, the name of the cookies, their source (provider/parties), purpose of use, location of use, and duration of use are detailed in the table below. The essential cookies listed below operate by associating a random and encrypted code assigned during your visit to the Website.

7. Types of Cookies Used on Our Website

STRICTLY NECESSARY / ESSENTIAL COOKIES
Name	Provider / Party	Purpose	Expires
eZSESSID	Mazars Denge	This cookie is used and added whenever you visit any section of the website. This feature is used for the website to function properly.	During use
mazars-accepted	Mazars Denge	This cookie ensures your preferences are saved upon reading and closing down the cookie panel.	12 months
mazars-analytics	Mazars Denge	Enables the cookie panel to record your positive preference for analytical cookies	12 months
mazars-marketing	Mazars Denge	Enables the cookie panel to record your positive preference for marketing cookies	12 months

FUNCTIONAL COOKIES
Name	Provider / Party	Purpose	Expires
ASLBSA	Mazars Denge	This cookie helps identify different users even if they share the same IP address and ensure traffic is distributed more evenly between origins.
ASLBSACORS	Mazars Denge	This cookie helps different users even if they share the same IP address and ensure traffic is distributed more evenly between exit points.

PERFORMANCE / ANALYTICAL COOKIES
Name	Provider / Party	Purpose	Expires
_ga_*	Mazars Denge	This Google Analytics cookie enables us to obtain information about anonymous data related to the pages visited by users, access to the Website, time spent on the Website, and buttons clicked.

ADVERTISING AND MARKETING COOKIES
Name	Provider / Party	Purpose	Expires
_gcl_au	Mazars Denge	Used for the Google Tag Manager installed on the Website.	90 days
_fbp	www.facebook.com	Used for the Google Tag Manager installed on the website.	3 months

8. Preventing Cookies and Changing Cookie Preferences

Essential cookies are used from the moment you first visit our website and are not dependent on user preference.

You can change your cookie preferences at any time using the cookie panel accessible via the "Customize cookie settings" button at the top of this Privacy Policy.

You can control cookies other than essential cookies as you would like. Many internet browsers and mobile devices allow this. How to do this may vary for each browser and mobile device. You can find the necessary information and instructions in the settings section of your browser and mobile device.

If you wish to block or restrict cookies in your device's internet browser, you can do so through your internet browser settings. To block cookies in your browsers, you can use the following links available as of the date this policy was published:

Google Chrome: https://support.google.com/chrome/answer/95647?co=GENIE.Platform%3DDesktop&hl=tr

Mozilla Firefox: https://support.mozilla.org/tr/kb/%C3%87erezleri%20engellemek

Internet Explorer: https://support.microsoft.com/tr-tr/help/17442/windows-internet-explorer-delete-manage-cookies

Safari: You can manage all your cookies by selecting the "Safari" tab in your phone's "Settings" section and then going to the "Privacy and Security" subsection.

For other browsers, you can review the relevant browser's help or support pages

9. Your Rights as a Data Subject

In accordance with Article 11 of the KVKK, you can exercise the following rights regarding your personal data to:

Request information about whether your personal data has been processed,
Request information regarding the processing of your personal data,
Learn the purpose of the processing of your personal data and whether they are being used for their intended purpose,
Know the third parties to whom your personal data has been transferred within or outside the country,
Request the correction of your personal data if it has been processed incompletely or incorrectly, and request that this action be communicated to third parties to whom your personal data has been transferred,
Despite being processed in accordance with the provisions of the KVKK and other relevant laws, you have the right to request the deletion or destruction of your personal data if the reasons for processing no longer exist, and to request that this action be communicated to third parties to whom your personal data has been transferred.
Object to a result being reached against you solely through the analysis of your processed data by automated systems,
Request compensation for any damage suffered as a result of the unlawful processing of your personal data.

You may submit your requests regarding your rights and the application of the Law using the application methods listed in the "XII. Your Rights" section of our Personal Data Protection Policy, which can be accessed at the workplace and at https://www.forvismazars.com/tr/en/legals/yasal-uyari-ve-gizlilik. If the Company responds to such requests in writing, it will do so free of charge for up to ten pages; for each page exceeding ten pages, it will charge the fee determined by the Personal Data Protection Board. If the response to the request is provided on a recording medium such as a CD or flash drive, the fee requested by the Institution may not exceed the cost of the recording medium.

MAZARS DENGE

Version of the Policy and the date of last update: V.2 – 04.03.2026

Version number	Publishing date	Changes
V.1		Initial release
V.2	04.03.2026	Several updates for compliance with current national data protection regulations and adequacy with cookies in active use.