How long is the CPA period required to take the Certified Public Accountant exam?
Special Conditions for Becoming a Certified Public Accountant
Article 9
The following conditions are required to become a certified public accountant:
a) Having worked as an independent accountant and financial advisor for at least 10 years,
b) Having passed the certified public accountant exam,
c) Having obtained a certified public accountant license,
The service periods of those who have been authorized to conduct tax audits pursuant to the Laws, in public institutions and organizations since the date they received this authority (as amended by Article 5 of Law No. 5786, Entry into force: 26.07.2008) and their service periods in accounting units of private institutions that keep books on the basis of balance sheets, as first degree signature authority, responsible for the actual management and administration of accounting or financial audit, service periods in certified public accountant and independent accountant and financial advisory companies; The service periods of those who work in a workplace and are affiliated with a freelance accountant and financial advisor, and the periods spent in these services of those who have worked as faculty members or officers in the fields of law, economics, finance, business, accounting, banking, public administration and political sciences are considered as the time spent in freelance accountant and financial advisory. (Sentence added by Article 5 of Law No. 5786, Entry into force: 26.07.2008) However, the service periods of those who have obtained tax audit authority in accordance with their laws and who fail the qualification exam, without having tax audit authority, in public institutions and organizations after the exam date are not taken into account.
(As amended by Article 5 of Law No. 5786, Entry into force: 26.07.2008) Those who have obtained tax audit authority in accordance with their laws and passed the professional qualification exam may participate in the sworn financial advisor exams to be opened in accordance with the general provisions as of the date they passed the qualification exam. However, in order for them to obtain a certified public accountant license, they must complete the period specified in subparagraph (a) of the first paragraph.
Source: Istanbul Chamber of Certified Public Accountants
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