REGULATION ON WORKING RULES AND PRINCIPLES OF CERTIFIED PUBLIC ACCOUNTANTS AND CERTIFIED PUBLIC ACCOUNTANTS (1)
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Termination of Contract
Article 26 – (Amended:O.G-21/11/2007-26707)
The parties may terminate the contract between themselves at any time for justified reasons or with their mutual consent.
In this case, the books and documents received shall be returned to their owners within one month by preparing a handover report. If the handover does not take place, the situation shall be notified to the chamber by the professional.
The parties’ rights to compensation are subject to general law rules.
Failure to pay the fee and the documents entrusted to the professional are not reliable and sound are the professional’s legitimate grounds for termination.
Storage and Return of Books and Documents
Article 27 – Professionals are obliged to preserve the books and documents entrusted to them in good faith for the period required by their work and to return them at the end of the work. However, in cases where the return of books and documents is notified to the owner in writing, the storage obligation ends within one month from the date of notification. Books and documents not received by their owners within one month from the end of the work are delivered to the tax office to which the relevant parties are affiliated with a letter.
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