Evidence-based nutrition and dietetics in gastroenterology [email protected] TR EN
Gastroenterology Dietetics Association

Statute

Name and Headquarters of the Association

Article 1- The name of the Association is “Gastroenterology Dietetics Association”. The headquarters of the Association is in Istanbul. No branches shall be opened.

Purpose of the Association, the Subjects and Forms of Work to Be Carried Out by the Association to Achieve This Purpose, and Field of Activity

Article 2- The Association has been established for the purpose of developing, in the field of gastroenterology dietetics, dietitians holding the title and authority of dietitian who have graduated from the Nutrition and Dietetics departments of the Faculties of Health Sciences, Schools of Health Sciences or Schools of Health of universities in Türkiye, and of encouraging, supporting and developing their training and work, in the light of current scientific evidence and within the framework of ethical rules, in the areas of medical nutrition therapy in gastrointestinal system diseases, the interaction between the gut microbiota and dietary patterns, and the interaction of prebiotics and probiotics with health.

Subjects and Forms of Work to Be Carried Out by the Association

  1. To determine, develop, update and publish the principles of professional practice, standards of practice and ethical rules in the field of gastroenterology dietetics, and to evaluate practices, taking into account the activities and practices of institutions and organisations operating in the field of gastroenterology in Türkiye and worldwide,
  2. To determine, develop and update the lifestyle changes necessary for the prevention of digestive system diseases, as well as the stages and standards of practice of medical nutrition therapy, which is one of the most important steps in the treatment of these diseases,
  3. To publish the stages and standards of practice of medical nutrition therapy in the prevention and treatment of digestive system diseases and to announce them to its members, to dietitians and to other healthcare professionals working in the field of gastroenterology,
  4. To provide guidance in the field of gastroenterology dietetics to institutions, organisations and persons serving individuals with digestive system diseases,
  5. To ensure the organisation and conduct of postgraduate training programmes (certificate, continuing education and in-service training programmes) so that gastroenterology dietitians are able to provide services in accordance with the established standards of professional practice and attain updated standards, and to cooperate with domestic and foreign institutions and organisations in organising such programmes,
  6. To cooperate, within the scope of gastroenterology dietetics, with other institutions, organisations and persons operating at national and international level in the field of gastroenterology; to plan scientific research in the relevant fields, to support research, to create projects for the enhancement and development of activities, and to announce research results to its members and to such institutions, organisations and persons as the board of directors deems appropriate,
  7. To participate in training activities to be provided to healthcare professionals in Türkiye on the lifestyle changes necessary for the prevention of digestive system diseases, medical nutrition therapy, and medical nutrition therapy in the prevention and treatment of related complications,
  8. To ensure that individuals at risk of digestive system diseases are correctly informed and guided in the print and visual media on healthy nutrition and food, on the basis of current scientific data, and to warn the public concerning erroneous information and practices that are not based on scientific data and are unethical,
  9. To organise activities (training, counselling, public meetings, television and radio programmes, etc.) aimed at persons with digestive system diseases and at the public, and to participate in activities planned for this purpose,
  10. To provide support for the employment of gastroenterology dietitians, and to organise national and international congresses, conventions, symposia, conferences, workshops and panels.
  11. To procure all kinds of information, documents, records and publications necessary for the achievement of the purpose, to establish a documentation centre, to issue, in line with its purposes, publications such as newspapers, journals and books in order to announce its work, as well as work and information bulletins for distribution to its members, and to create a website,
  12. To engage in fundraising activities, provided that the necessary permits are obtained, and to accept donations from within the country and from abroad,
  13. To establish and operate economic enterprises in order to obtain the income needed for the achievement of the purposes set out in the Statute,
  14. To organise dinner meetings, concerts, balls, theatre performances, exhibitions, sports, excursions, recreational activities and the like for the development and maintenance of social relations among members, or to enable its members to benefit from such activities,
  15. To purchase, sell, lease and let movable and immovable property needed for the activities of the Association, and to establish rights in rem over immovable property,
  16. To establish a foundation, to establish a federation or to join an existing federation, where deemed necessary for the achievement of the purpose,
  17. To engage in international activities, to become a member of associations or organisations abroad, and to carry out joint work or provide mutual assistance with such organisations on a project basis,
  18. Where deemed necessary for the achievement of the purpose, and without prejudice to the provisions of Law No. 5072 on the Relations of Associations and Foundations with Public Institutions and Organisations, to carry out joint projects with public institutions and organisations on matters falling within their areas of responsibility,
  19. To open representative offices in places deemed necessary for the purpose of carrying out the activities of the Association,
  20. To form platforms with other associations or with foundations and similar civil society organisations in order to achieve a common purpose, in fields related to the purpose of the Association and not prohibited by law,
  21. To make efforts to admit new members and to gain honorary members,
  22. To conduct research, examinations and studies, and to identify proposals and requests, through working groups, committees or experts to be formed within the Association,
  23. To publish books, journals and the like for scientific purposes for gastroenterology dietitians, and to support their professional development by organising scientific courses, seminars, conferences, congresses and similar meetings,
  24. To ensure the right of, and equality of opportunity for, individuals living in Türkiye who have digestive system diseases to receive medical nutrition therapy and education,
  25. Apart from the matters set out in the Statute, to plan and implement the necessary activities in line with national and international decisions or requirements, by a majority decision of the board of directors.

Field of Activity of the Association

The Association operates in the scientific and social fields.

Right to Membership and Membership Procedures

Article 3- Natural persons having the capacity to act who are academics holding the title of dietitian (faculty members, lecturers or research assistants) and who have served for at least 2 years in the relevant field in the Nutrition and Dietetics departments of Faculties of Health Sciences / Schools of Health Sciences / Schools of Health and similar units of Higher Education Institutions, as well as natural persons who have at least two years of dietetic experience in the relevant field in private or public institutions, have the right to become members of this Association. For foreign natural persons to become members, they must also have the right of residence in Türkiye. This condition shall not apply to honorary membership.

An application for membership, which shall be made in writing to the presidency of the Association, shall be decided upon by the board of directors of the Association within thirty days at the latest, either by admission to membership or by rejection of the request, and the result shall be notified to the applicant in writing. A member whose application is accepted shall be entered in the register kept for this purpose.

The full members of the Association are the founders of the Association and the persons admitted to membership by the board of directors upon their application.

Persons who have provided significant material and moral support to the Association may be admitted as honorary members by decision of the board of directors.

Persons who are prohibited from becoming members of associations, persons who have been permanently expelled from membership of the Association for reasons other than non-payment of the Association’s dues, persons in the circumstances specified in paragraph 2 of Article 3 of the Law on Associations, provided that there is no provision to the contrary in special laws, and persons convicted of any of the offences set out in the articles of the Turkish Penal Code imposing restrictions on this matter may not become members of the Association.

Withdrawal from Membership

Article 4- Every member has the right to withdraw from the Association, provided that notice is given in writing.

Withdrawal procedures shall be deemed completed as soon as the member’s letter of resignation reaches the board of directors. Withdrawal from membership shall not terminate the member’s accrued debts to the Association.

Expulsion from Membership

Article 5-Circumstances requiring expulsion from membership of the Association.

  1. Acting in breach of the Statute of the Association,
  2. Persistently avoiding assigned duties,
  3. Failing to pay the membership fee within six months despite written warnings,
  4. Failing to comply with the decisions taken by the organs of the Association.
  5. Having lost the conditions for membership,

Upon the establishment of any of the circumstances listed above, the member shall be expelled from membership by decision of the board of directors. Persons who withdraw or are expelled from the Association shall be deleted from the members’ register and may not claim any right to the assets of the Association.

Organs of the Association

Article 6- The organs of the Association are set out below.

  1. General assembly,
  2. Board of directors,
  3. Board of auditors,

Composition of the General Assembly of the Association, Time of Meeting, and Procedures for Convocation and Meeting

Article 7-The general assembly is the highest decision-making organ of the Association and consists of the members registered with the Association.

The general assembly shall convene;

  1. In ordinary session at the time specified in this Statute,
  2. In extraordinary session within thirty days, in cases deemed necessary by the board of directors or the board of auditors, or upon the written request of one-fifth of the members of the Association.

The ordinary general assembly shall convene once every 3 years, in the month of June, on the day and at the place and time to be determined by the board of directors.

The general assembly shall be convened by the board of directors.

If the board of directors fails to convene the general assembly, the justice of the peace shall, upon the application of one of the members, assign three members to convene the general assembly.

Convocation Procedure

The board of directors shall draw up a list of the members entitled to attend the general assembly in accordance with the Statute of the Association. Members entitled to attend the general assembly shall be convened at least fifteen days in advance by announcing the day, time, place and agenda of the meeting in at least one newspaper or on the website of the Association, by written notification, by sending a message to the e-mail address or contact number provided by the member, or by using local media. This notice shall also specify the day, time and place at which the second meeting will be held if the meeting cannot be held for lack of a quorum. The period between the first meeting and the second meeting may not be less than seven days or more than sixty days.

If the meeting is postponed for any reason other than lack of a quorum, this shall be announced to the members, together with the reasons for the postponement, in accordance with the convocation procedure followed for the first meeting. The second meeting must be held within six months at the latest from the date of postponement. Members shall be convened again to the second meeting in accordance with the principles set out in the first paragraph.

A general assembly meeting may not be postponed more than once.

Meeting Procedure

The general assembly shall convene with the attendance of an absolute majority of the members entitled to attend, and, in the case of an amendment to the Statute or the dissolution of the Association, with the attendance of two-thirds of such members; where the meeting is postponed for lack of a quorum, no quorum shall be required at the second meeting. However, the number of members attending this meeting may not be less than twice the total number of members of the board of directors and the board of auditors.

The list of members entitled to attend the general assembly shall be kept available at the meeting venue. The identity documents issued by official authorities of the members entering the meeting venue shall be checked by the members of the board of directors or by officers assigned by the board of directors. Members shall enter the meeting venue by signing next to their names on the list drawn up by the board of directors.

If the quorum is present, this shall be recorded in minutes and the meeting shall be opened by the chairperson of the board of directors or by one of the members of the board of directors designated by the chairperson. If the quorum is not present, minutes shall likewise be drawn up by the board of directors.

After the opening, a presiding committee shall be formed by electing a chairperson, a sufficient number of vice-chairpersons and secretaries to conduct the meeting.

In votes held for the election of the organs of the Association, members casting a vote must show their identity documents to the presiding committee and sign next to their names.

The conduct of the meeting and the maintenance of order shall be the responsibility of the chairperson of the presiding committee.

Only the items on the agenda shall be discussed at the general assembly. However, matters requested in writing to be discussed by one-tenth of the members present at the meeting must be included in the agenda.

Each member has one vote at the general assembly; the member must cast their vote in person. Honorary members may attend general assembly meetings but may not vote. Where a legal entity is a member, the chairperson of the board of directors of the legal entity or the person designated by it as its representative shall vote

The matters discussed and the decisions taken at the meeting shall be recorded in minutes, which shall be signed jointly by the chairperson of the presiding committee and the secretaries. At the end of the meeting, the minutes and other documents shall be delivered to the chairperson of the board of directors. The chairperson of the board of directors is responsible for safeguarding these documents and for delivering them to the newly elected board of directors within seven days.

Voting and Decision-Making Procedures and Forms of the General Assembly

Article 8- Unless decided otherwise, votes at the general assembly shall be held openly. In open voting, the method specified by the chairperson of the general assembly shall be applied.

Where a secret ballot is to be held, the papers or ballot papers sealed by the chairperson of the meeting shall, after being duly completed by the members, be placed in an empty receptacle, and upon completion of the voting the result shall be determined by an open count.

Decisions of the general assembly shall be taken by an absolute majority of the members attending the meeting. However, decisions on amendments to the Statute and on the dissolution of the Association may be taken only by a two-thirds majority of the members attending the meeting.

Decisions Taken Without a Meeting or Without Convocation*

Decisions taken with the written participation of all members without meeting together, and decisions taken by all members of the Association meeting together without complying with the convocation procedure set out in this Statute, shall be valid.

Taking decisions in this manner shall not replace the ordinary meeting.

Duties and Powers of the General Assembly

Article 9- The following matters shall be discussed and decided upon by the general assembly.

  1. Election of the organs of the Association,
  2. Amendment of the Statute of the Association,
  3. Discussion of the reports of the board of directors and the board of auditors, and the release of the board of directors,
  4. Discussion of the budget prepared by the board of directors and its adoption as is or with amendments,
  5. Authorisation of the board of directors to purchase immovable property needed by the Association or to sell existing immovable property,
  6. Examination of the regulations to be prepared by the board of directors concerning the activities of the Association and their approval as is or with amendments,
  7. Determination of the remuneration and all kinds of allowances, travel expenses and compensation to be paid to the chairperson and members of the board of directors and the board of auditors of the Association who are not public servants, and of the amounts of per diem and travel allowances to be paid to members assigned to the services of the Association,
  8. Deciding on the Association’s joining and withdrawing from a federation,
  9. The Association’s engaging in international activities, and joining as a member of, or withdrawing from, associations and organisations abroad,
  10. The establishment of a foundation by the Association,
  11. Dissolution of the Association,
  12. Examination of and decision on other proposals of the board of directors,
  13. Fulfilment of other duties specified in the legislation as to be performed by the general assembly,

The general assembly supervises the other organs of the Association and may at any time remove them from office for just cause.

The general assembly gives the final decision on admission to and expulsion from membership. As the highest organ of the Association, it performs the tasks and exercises the powers not assigned to any other organ of the Association.

Formation, Duties and Powers of the Board of Directors

Article 10- The board of directors shall be elected by the general assembly by secret ballot once every 3 years, consisting of five full members and five substitute members.

At its first meeting after the election, the board of directors shall, by a decision, allocate duties and designate the chairperson, the vice-chairperson, the secretary, the treasurer and the member.

The board of directors may be convened at any time, provided that all members are notified. It shall convene with the presence of more than half of its total number of members. Decisions shall be taken by an absolute majority of the total number of members attending the meeting.

In the event of a vacancy in the full membership of the board of directors due to resignation or other reasons, the substitute members must be called to office in the order of the number of votes they received at the general assembly.

Duties and Powers of the Board of Directors

The board of directors shall carry out the following.

  1. To represent the Association or to authorise one or more of its members in this respect,
  2. To carry out transactions relating to income and expenditure accounts, and to prepare the budget for the following period and submit it to the general assembly,
  3. To prepare regulations concerning the activities of the Association and submit them to the general assembly for approval
  4. With the authorisation granted by the general assembly, to purchase immovable property, to sell movable and immovable property belonging to the Association, to have buildings or facilities constructed, to enter into lease agreements, and to have pledges, mortgages or rights in rem established in favour of the Association,
  5. To ensure the opening of representative offices in places deemed necessary
  6. To implement the decisions taken at the general assembly,
  7. At the end of each year of activity, to prepare the Association’s operating account statement or balance sheet and income statement, together with a report explaining the work of the board of directors, and to submit them to the general assembly when it convenes,
  8. To ensure the implementation of the budget,
  9. To decide on the admission of members to the Association and on expulsion from membership.
  10. To take and implement all kinds of decisions to achieve the purpose of the Association,
  11. To perform the other duties and exercise the other powers conferred on it by the legislation,

Formation, Duties and Powers of the Board of Auditors

Article 11- The board of auditors shall be elected by the general assembly, consisting of three full members and three substitute members.

In the event of a vacancy in the full membership of the board of auditors due to resignation or other reasons, the substitute members must be called to office in the order of the number of votes they received at the general assembly.

Duties and Powers of the Board of Auditors

The board of auditors shall audit, in accordance with the principles and procedures set out in the Statute of the Association and at intervals not exceeding one year, whether the Association operates in line with the purpose set out in its Statute and the subjects of work specified to be pursued for the achievement of that purpose, and whether the books, accounts and records are kept in compliance with the legislation and the Statute of the Association, and shall submit the results of the audit in the form of a report to the board of directors and to the general assembly when it convenes.

The board of auditors shall convene the general assembly when necessary.

Sources of Income of the Association

Article 12- The sources of income of the Association are listed below.

  1. Membership Fee: An entrance fee of 10 TL and a monthly fee of 1 TL shall be collected from members. The general assembly is authorised to increase or decrease these amounts.
  2. Donations and contributions made voluntarily to the Association by natural and legal persons.
  3. Income derived from activities organised by the Association, such as tea parties and dinner meetings, excursions and entertainment, performances, concerts, sports competitions and conferences,
  4. Income derived from the assets of the Association,
  5. Donations and contributions to be collected in accordance with the provisions of the legislation on fundraising.
  6. Profits derived from commercial activities undertaken by the Association in order to obtain the income it needs to achieve its purpose.
  7. Other income.

Bookkeeping Principles and Procedures of the Association and Books to Be Kept *

Article 13- Bookkeeping principles;

The Association shall keep its books on the operating account basis. However, if the annual gross income exceeds the threshold specified in Article 31 of the Regulation on Associations, books shall be kept on the balance sheet basis starting from the following accounting period.

Where the balance sheet basis has been adopted, if the income falls below the above-mentioned threshold for two consecutive accounting periods, the Association may revert to the operating account basis from the following year.

Books may be kept on the balance sheet basis by decision of the board of directors, irrespective of the above-mentioned threshold.

Should the Association open a commercial enterprise, books shall additionally be kept for that commercial enterprise in accordance with the provisions of the Tax Procedure Law.

Recording Procedure

The books and records of the Association shall be kept in accordance with the procedures and principles set out in the Regulation on Associations.

Books to Be Kept The following books shall be kept by the Association. a) The books to be kept on the operating account basis and the principles to be followed are as follows:

  1. Book of Decisions: Decisions of the board of directors shall be entered in this book in order of date and number, and the decisions shall be signed at the bottom by the members attending the meeting.
  2. Members’ Register: The identity details of those joining the Association as members and their dates of admission to and withdrawal from the Association shall be entered in this book. The entrance fees and annual fees paid by members may be entered in this book.
  3. Correspondence Register: Incoming and outgoing documents shall be recorded in this book with their date and serial number. The originals of incoming documents and copies of outgoing documents shall be filed. Documents received or sent by electronic mail shall be retained in printed form.
  4. Operating Account Book: Income received and expenditure made on behalf of the Association shall be entered clearly and regularly in this book.
  5. Receipts Register: The series and serial numbers of receipts, the names, surnames and signatures of the persons who receive and return them, and the dates on which they received and returned them shall be entered in this book.
  6. Fixed Assets Register: The date and manner of acquisition of the fixed assets belonging to the Association, the places where they are used or to which they are given, and the removal from the record of those that have completed their useful life shall be entered in this book.

Keeping the Receipts Register and the Fixed Assets Register is not mandatory.

b) The books to be kept on the balance sheet basis and the principles to be followed are as follows:

  1. The books listed in sub-paragraphs 1, 2 and 3 of paragraph (a) shall also be kept where books are kept on the balance sheet basis.
  2. Journal and General Ledger: The manner of keeping these books and the form of entries shall be in accordance with the Tax Procedure Law and the principles of the Accounting System Implementation General Communiqués published on the basis of the authority conferred by that Law on the Ministry of Finance.

Certification of Books

The books that the Association is required to keep (except the General Ledger) shall be certified by the provincial directorate of associations or by a notary public before they are put into use. These books shall continue to be used until their pages are exhausted, and no interim certification of the books shall be made. However, the Journal kept on the balance sheet basis must be re-certified every year in the last month preceding the year in which it is to be used.

Preparation of the Income Statement and Balance Sheet

Where records are kept on the operating account basis, an “Operating Account Statement” (as specified in Annex 16 to the Regulation on Associations) shall be prepared at the end of each year (31 December). Where books are kept on the balance sheet basis, a balance sheet and income statement shall be prepared at the end of each year (31 December) on the basis of the Accounting System Implementation General Communiqués published by the Ministry of Finance.

Income and Expenditure Transactions of the Association*

Article 14-Income and expenditure documents; The income of the Association shall be collected by means of a “Receipt” (a specimen of which is provided in Annex 17 to the Regulation on Associations). Where the income of the Association is collected through banks, documents issued by the bank, such as a bank slip or account statement, shall replace the receipt.

The expenditure of the Association shall be made by means of expenditure documents such as invoices, retail sales receipts and self-employment receipts. However, for payments of the Association falling within the scope of Article 94 of the Income Tax Law, an expense voucher shall be issued in accordance with the provisions of the Tax Procedure Law, and for payments not falling within that scope either, an

“Expense Receipt” (a specimen of which is provided in Annex 13 to the Regulation on Associations) shall be issued.

Deliveries of goods and services free of charge made by the Association to persons, institutions or organisations shall be made by means of an “In-Kind Aid

Delivery Document” (a specimen of which is provided in Annex 14 to the Regulation on Associations). Deliveries of goods and services free of charge made to the Association by persons, institutions or organisations shall be accepted by means of an “In-Kind Donation Receipt” (a specimen of which is provided in Annex 15 to the Regulation on Associations).

Receipts

The “Receipts” to be used in collecting the income of the Association shall be printed by a printing house (in the form and size shown in Annex 17 to the Regulation on Associations) by decision of the board of directors.

Matters relating to the printing and control of receipts, their collection from the printing house, their entry in the register, their handover between the outgoing and incoming treasurers, and the use of these receipts and the delivery of the income collected by the person or persons who will collect income on behalf of the Association with such receipts shall be governed by the relevant provisions of the Regulation on Associations.

Letter of Authority

The person or persons, other than the full members of the board of directors, who will collect income on behalf of the Association shall be determined by decision of the board of directors, specifying also the term of authority. A “Letter of Authority” (set out in Annex 19 to the Regulation on Associations), containing the full identity, signature and photographs of the persons who will collect income, shall be issued by the Association in two copies and approved by the chairperson of the board of directors of the Association. Full members of the board of directors may collect income without a letter of authority.

The term of letters of authority shall be determined by the board of directors as one year at most. Letters of authority whose term has expired shall be renewed in accordance with the first paragraph. In cases such as the expiry of the term of the letter of authority, or the resignation, death, dismissal or termination of duties of the person in whose name the letter of authority was issued, the letters of authority issued must be returned to the board of directors of the Association within one week. In addition, the authority to collect income may be revoked at any time by decision of the board of directors.”

Retention Period for Income and Expenditure Documents;

Excluding the books, receipts, expenditure documents and other documents used by the Association shall be retained for 5 years in accordance with the order of number and date in the books in which they are recorded, without prejudice to the periods specified in special laws.

Submission of Declaration

Article 15- The “Association Declaration” (set out in Annex 21 to the Regulation on Associations) concerning the activities of the Association in the preceding year and the year-end results of its income and expenditure transactions shall be completed by the board of directors of the Association and submitted by the chairperson of the Association to the local civil administration authority within the first four months of each calendar year.

Notification Obligation

Article 16- Notifications to be made to the civil administration authority;

Notification of General Assembly Results

Within thirty days following ordinary or extraordinary general assembly meetings, the General Assembly Results Notification (set out in Annex 3 to the Regulation on Associations), containing the full and substitute members elected to the board of directors, the board of auditors and other organs, shall be submitted to the civil administration authority. Where the Statute is amended at the general assembly meeting, the minutes of the general assembly meeting, the former and new versions of the amended articles of the Statute, and the final version of the Statute of the Association, each page of which has been signed by an absolute majority of the members of the board of directors, shall be submitted to the civil administration authority, attached to a cover letter, within the period specified in this paragraph

Notification of Immovable Property

Immovable property acquired by the Association shall be notified to the civil administration authority within thirty days of its registration in the land registry by completing the “Immovable Property Notification” (provided in Annex 26 to the Regulation on Associations).

Notification of Receipt of Aid from Abroad

Where the Association is to receive aid from abroad, notification shall be made to the civil administration authority before the aid is received by completing the “Notification of Receipt of Aid from Abroad” (specified in Annex 4 to the Regulation on Associations).

Cash aid must be received through banks, and the notification requirement must be fulfilled before it is used.

Notification of Changes

A change in the domicile of the Association shall be notified by completing the “Notification of Change of Domicile” (specified in Annex 24 to the Regulation on Associations), and changes occurring in the organs of the Association other than at a general assembly meeting shall be notified by completing the “Notification of Change in the Organs of the Association” (specified in Annex 25 to the Regulation on Associations), to the civil administration authority within thirty days following the change.

Amendments made to the Statute of the Association shall also be notified to the civil administration authority within thirty days following the general assembly meeting at which the amendment was made, attached to the general assembly results notification.

Opening of Representative Offices

Article 17- The Association may, by decision of the board of directors, open representative offices in places it deems necessary for the purpose of carrying out the activities of the Association. The address of the representative office shall be notified in writing to the civil administration authority of that place by the person or persons appointed as representative by decision of the board of directors. Representative offices shall not be represented at the general assembly of the Association.

Internal Audit of the Association

Article 18- Internal audits of the Association may be carried out by the general assembly, the board of directors or the board of auditors, and audits may also be commissioned from independent audit firms. The fact that an audit has been carried out by the general assembly, the board of directors or independent audit firms shall not relieve the board of auditors of its obligation.

The audit of the Association shall be carried out by the board of auditors at least once a year. The general assembly or the board of directors may carry out audits, or commission audits from independent audit firms, where deemed necessary.

Borrowing Procedures of the Association

Article 19- The Association may borrow by decision of the board of directors where necessary in order to achieve its purpose and carry out its activities. Such borrowing may take the form of purchases of goods and services on credit or may be made in cash. However, such borrowing may not be made in amounts that cannot be covered by the sources of income of the Association or in a manner that would cause the Association to fall into payment difficulties.

Manner of Amending the Statute

Article 20- The Statute may be amended by decision of the general assembly.

For the Statute to be amended at the general assembly, a 2/3 majority of the members entitled to attend the general assembly is required. Where the meeting is postponed for lack of a quorum, no quorum shall be required at the second meeting. However, the number of members attending this meeting may not be less than twice the total number of members of the board of directors and the board of auditors.

The majority required for a decision to amend the Statute is 2/3 of the votes of the members attending the meeting and entitled to vote. Voting on amendments to the Statute at the general assembly shall be held openly.

Dissolution of the Association and Manner of Liquidation of Its Assets

Article 21- The general assembly may decide to dissolve the Association at any time.

For the matter of dissolution to be discussed at the general assembly, a 2/3 majority of the members entitled to attend the general assembly is required. Where the meeting is postponed for lack of a quorum, no quorum shall be required at the second meeting. However, the number of members attending this meeting may not be less than twice the total number of members of the board of directors and the board of auditors.

The majority required for a decision on dissolution is 2/3 of the votes of the members attending the meeting and entitled to vote. Voting on the dissolution decision at the general assembly shall be held openly.

Liquidation Procedures

When a decision on dissolution is taken by the general assembly, the liquidation of the money, property and rights of the Association shall be carried out by a liquidation committee composed of the members of the last board of directors. These procedures shall commence on the date on which the general assembly decision on dissolution is taken or on which automatic termination becomes final. During the liquidation period, the phrase “Gastroenterology Dietetics Association in Liquidation” shall be used in the name of the Association in all transactions.

The liquidation committee is charged with and authorised to complete, from beginning to end, the procedures for the liquidation of the money, property and rights of the Association in accordance with the legislation. This committee shall first examine the accounts of the Association. During the examination, the books, receipts, expenditure documents, land registry and bank records and other documents of the Association shall be identified, and its assets and liabilities shall be recorded in minutes. During the liquidation procedures, a call shall be made to the creditors of the Association, and its assets, if any, shall be converted into cash and paid to the creditors. If the Association is a creditor, its receivables shall be collected. All money, property and rights remaining after the collection of receivables and the payment of debts shall be transferred to the place designated by the general assembly. If no place of transfer has been designated by the general assembly, they shall be transferred to the association in the province where the Association is located whose purpose is closest to that of the Association and which has the largest number of members on the date of dissolution.

All liquidation procedures shall be shown in the liquidation minutes, and the liquidation procedures shall be completed within three months, excluding any additional periods granted by the civil administration authorities on just grounds.

Following the completion of the liquidation and transfer of the money, property and rights of the Association, the liquidation committee must notify the civil administration authority of the place where the headquarters of the Association is located of the situation by a letter within seven days, and the liquidation minutes must be attached to this letter.

The members of the last board of directors, in their capacity as the liquidation committee, are responsible for retaining the books and documents of the Association. This duty may also be assigned to one member of the board of directors. The retention period for these books and documents is five years.

Absence of Provision

Article 22- In matters not specified in this Statute, the provisions concerning associations of the Law on Associations, the Turkish Civil Code, the Regulation on Associations issued with reference to these Laws, and other relevant legislation shall apply.

Provisional Article 1- The members of the provisional board of directors, who will represent the Association and carry out the affairs and transactions relating to the Association until the organs of the Association are formed at the first general assembly, are listed below.

Names and Surnames of the Members of the Provisional Board of Directors;

Murat Baş Esen Karaca Çelik Ecem Örkü Selen Köksal Köseoğlu Asime Aleyna Ermiş Özgür Yılmaz Gözde Arıtıcı Çolak