Business & Commerce

Regulation Amending the Regulation on Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants

🇹🇷Türkiye··Regulation·Medium Impact0·View source ↗

AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.

🇬🇧 English

This regulation, published on 14 January 2026 in the Official Gazette No. 33137, introduces targeted amendments to the existing regulation governing Chambers of Certified Public Accountants in Turkey. The primary change simplifies the announcement procedure for General Assembly meetings by requiring publication only on the Chamber’s official website for at least 10 days before the meeting date. Several record-keeping obligations have been removed: the requirement to maintain a member registration book and employee list book has been repealed, while the definition of books subject to certain rules has been expanded to explicitly include these registers among other unofficial auxiliary books. Articles 32, 33, 35 through 46, and 48 through 50 have been entirely abolished, significantly reducing the regulatory burden and procedural requirements for the chambers.

AI-generated summary. May contain errors. Refer to official sources for legal decisions.

Key Changes

  • General Assembly meeting announcements must now be published exclusively on the Chamber’s official website for at least 10 days prior to the meeting date
  • The phrase 'and member registration book, employee list book' has been removed from Article 31(1)
  • Article 31(2) now explicitly includes 'member registration book and employee list book as well as other unofficial auxiliary books' within the scope of books

+ 3 more changes with Pro

Obligations

What this law requires

high

Publish General Assembly meeting announcements (including date, time, location, and agenda) on the Chamber's official website at least 10 days before the meeting date

Chambers of Certified Public Accountants
disclosure
high

Maintain the announcement of General Assembly meeting details on the official website continuously from the first publication date until the meeting date

Chambers of Certified Public Accountants
operational
medium

Classify member registration books and employee list books as unofficial auxiliary books (tasdiksiz yardımcı defterleri) rather than official records subject to specific regulatory requirements

Chambers of Certified Public Accountants
operational
medium

Cease maintaining separate record-keeping requirements for member registration books and employee list books as mandated official documents

Chambers of Certified Public Accountants
prohibition
high

Ensure Chamber Management Boards execute and implement all provisions of this amended regulation

Chamber Management Boards of Certified Public Accountants
operational

Affected Parties

Chambers of Certified Public Accountants (SMMM Odaları)Certified Public Accountants (Serbest Muhasebeci Mali Müşavirler)+2 more…

Tags

accounting chambers,CPA regulation,general assembly