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Chartered Accountancy Profession and Chamber of Chartered Accountants

The Charted Accountancy Profession, which is created in order to ensure that the activities and transactions in the enterprises are carried out in a healthy and secure manner, inspect and assess the results of activities within the frame of relevant regulations, present the real situation impartially to the use of relevant parties and official authorities and to realize high professional standards in the occupation, has become one of the most important professions of the World as a result of fundamental changes that have arisen in global finance, communication, media, electronic trade and similar areas since 1989, which is the year in which our Professional law No. 3568 is adopted, and the functions granted to the profession today are so large to fit in the definition in the Law.

In this regard, the subject of Chartered Accountancy has been defined under Article 2 of Law No. 3586 as follows:

“For the businesses and enterprises pertinent to real and legal persons;

- Establish and develop the accounting system, arrange management, accounting, finance, financial regulations and works relevant to their implementation or provide consultancy on these issues,

- Carry out inspection, analysis, examination relying on the documents in issues indicated in the foregoing paragraph, provide written opinion on issues related to financial statements and declarations, prepare reports and other documents, carry out arbitration, expert and similar works.
- Perform the certification works within the frame of the regulation to be issued pursuant to Article 12 of the Law
Chartered accountants do not keep books in relation to account, may not open accounting offices and become a partner of the accountant offices.”

The authority of certification indicated in this article is also defined under Article 12 of the same Law as follows:
“Certification and liability that arises from certification”

Article 12 – Chartered accountants certify that the financial statements and declarations of real and legal persons or their enterprises and businesses are inspected in terms of their compliance with provisions of regulations, accounting principles, accounting standards and account inspection standards.
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Documents to be certified by the Chartered Accountants, certification issues, principles and procedures pertinent to certification are determined through the regulations to be enacted by the Ministry of Finance and Customs Department based on the taxpaying structures of real and legal persons, work branches and turnovers, foreign exchange earning transactions, imports and export, investments amounts and types.

Certified financial statements given to public institutions and organizations as per laws shall be accepted by the authorized officials of the public administration as documents inspected within the scope of the certification. However, issues pertinent to enforcement of the inspection and examination authorities granted to public administration under various laws and issues pertinent to the repetition thereof are reserved.

Chartered accountants are responsible from the accuracy of the certification they made. In case that the certification is accurate, they shall be jointly and severally responsible together with the taxpayer from any taxes that are lost as well as any penalties to be imposed, which shall be limited to the scope of the certification. Chartered accountants clearly shall indicate in the report they prepare the scope of certification.
Responsibilities of those who perform their professions pursuant to the provisions of this Law, under tax laws and other laws shall be reserved.

Ankara Chamber of Chartered Accountants, which brings together the Chartered Accountants that have the said qualifications and authorities, is a professional organization with a public agency structure having legal personality, established in 1989 relying on Article 14 of Law No. 3568 in order to satisfy the needs of the professionals, facilitate the professional activities, ensure that the profession develops in accordance with the general interests, ensure honesty and trust amongst the members of the profession in their relations between themselves and with the business owners, and protects the professional discipline and ethics. Our chamber is a member of TURBOM (Turkish Union of Chambers of Certified Public Accountants and Chartered Accountants) and TURMOB is a member of IFAC (International Federation of Accountants).

The Chartered Accountants are authorized to certify the following processes pursuant to the provisions of said law and regulations as well as the provisions of regulations of other relevant public institutions and agencies. Relevant persons are in some conditions required to have such certifications carried out.

Tasks and certification processes executed by Chartered Accountants

Certifying and providing report on corporate and income tax returns of firms which request so,
Certification works concerning the return and setting off of the VAT which could not be a subject of discount due to export processes,
- Establish and develop the accounting system, arrange management, accounting, finance, financial regulations and works relevant to their implementation or provide consultancy on these issues,
- Carry out inspection, analysis, examination relying on the documents in issues indicated in the foregoing paragraph, provide written opinion on issues related to financial statements and declarations, prepare reports and other documents, carry out arbitration, expert and similar works.
Certification works for inflation adjustment and depreciation accounts
Certification of VAT return and set off processes due to international transportation exception pursuant to Article 14 VAT Law,
Certification of VAT return / set offs for exceptions regarding delivery and services in the form of delivery of sea, land and railway transportation vehicles, floating facilities and vehicles to be used in the enterprises of taxpayers mentioned under Article 13 / a, b of VAT Law, as well as their modification, repair and maintenance, and services provided on ports and airports for sea, air transportation vehicles,
Certification processes concerning resource use support premium and VAT support,
Certification processes concerning the determination of the payment of capital,
Report evidencing lack of any connection (in relation to SSK Premiums)
Process for certification of the balance sheet and income statement in case that the credits to be opened by banks to the customers and / or the sureties and securities to be provided exceed a certain amount
Certification of customs declarations,
Certification of processes in relation to goods purchased without VAT from within the country relying on the permit certificate for domestic processing
Certification of processes subject to VAT at discounted rate
Determination of inhouse funds to be added to the capital( inflation adjustment differences, extraordinary reserve funds, special funds, retained earnings)
Inspection and certification of accounts of foundations,
Determination of Radio – Television Supreme Board shares
Certification processes in relation to products import of which is taken under control
Inspection of accounts of Organized Industrial Zones,
Processes related to “investment discount” of income and corporate taxpayers,
Refund and / or set off transactions arising from Value Added Tax which is related to “basic food items” and could not be deducted pursuant to Article 29 / 2 of VAT Law,
VAT return in relation to passengers who do not reside in Turkey,
VAT return in relation to delivery and services made to international organizations and their members,
Arrangements related to the fuel oil use Special Consumption Tax of which is reduced to zero,
Processes for enabling the producers to benefit from bio-ethanole which is delivered after being produced from domestic agricultural products and the blenders to blend the bio-ethanol they purchased with gasoline and deliver the mixture obtained.

Note: You can have more information about the detailed regulatory information pertinent to the tasks carried out by Chartered Accountants and their certification processes in the “Works that Chartered Accountants Can Perform” section of our web site.

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