Unfair use of the Certified Public Accountants and Sworn-in-Certified Public Accountants titles is prohibited.
It is prohibited for those who are not legally authorized to use them to use the titles of freelance accountant financial advisor, sworn financial advisor or any title, expression or symbol that is similar to or intertwined with these titles or concepts.
Chambers are obliged to report to the Public Prosecutor’s Office any behaviors that violate the above paragraph. The result of the investigation by the Public Prosecutor’s Office is notified to the chamber and the relevant parties.
While using the Certified Public Accountants and Sworn-in-Certified Public Accountants titles and certification authorities, they cannot work independently as a payroll employee in another company
Freelance accountant financial advisors can use these titles, while sworn financial advisors can use these titles and certification authorities; They cannot work with real and legal persons and their workplaces under a service contract for the purpose of carrying out the works specified in Article 2 of Law No. 3568, they cannot engage in commercial activities, they cannot engage in works that are incompatible with the profession and professional honor.
CPAs cannot look after the works of companies in which their relatives are partners.
Certified public accountants cannot look after the works of their spouses (even if they are divorced), one of their lineage and lineage, and up to the 3rd degree (including this degree) blood and marriage relatives or the firms in which they are partners, they cannot certify the works of freelance accountants and financial advisors who are their relatives in the closeness listed above.
Charitable and scientific organizations, economic state enterprises within the scope of the Decree Law No. 233 on Public Economic Enterprises, public economic institutions and their institutions, affiliates and subsidiaries, institutions in which public administrations are direct or indirect shareholders and institutions under the management of the Savings Deposit Insurance Fund do not carry out their activities within the scope of this Law, provided that the chairmanship, membership, auditing duties of these institutions and organizations, and expert and liquidation officer duties are not considered as jobs incompatible with the profession.
Multiple professionals can unite and establish a partnership office
Multiple professionals can combine their work as a freelance accountant financial advisor or sworn financial advisor partnership office or a company. Activities carried out in these offices are not considered as commercial activities. In case of working as a company, the criminal liability arising from the work done belongs to the professional who carries out the work.
Professionals cannot advertise
Professionals cannot engage in activities that can be considered advertising in order to obtain business. They cannot use titles other than their professional titles determined by the license on their signs or printed papers.
Certified Public Accountants and Sworn-in-Certified Public Accountants can practice their profession in places that appear as residences.
No requirement for permission from the property owners
According to the Property Ownership Law No. 634 dated 23/6/1965, freelance accounting, financial consultancy or sworn financial consultancy activities can be carried out in independent sections of the main real estate that are shown as residences without the permission of the property owners and similar conditions. Provisions to the contrary in the management plan do not apply in this regard.
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.
