The following conditions are applied in order to become a Sworn Certified Public Accountant according to Turkish Laws:
1. There should be at least ten years of experience as a Certified Public Accountant,
2. Passing the Sworn Certified Public Accountant examination
3. Receiving a license for practicing as a sworn certified public accountancy
4. Taking an oath written below in the Court of First Instance
The Oath:
“Being fully aware that the profession of sworn certified public accountancy is a public service, I swear on my honor that I will obey the laws of the Turkish Republic, and the rules, and ethics of the profession, that I will remain fully independent, impartial and honest in the performance of my profession, and that I will exert utmost care and attention in my undertakings “.
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