Regulation Amending the Regulation on Continuous Professional Development Training of the Union of Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey
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This regulation adds a temporary provision to the existing Continuous Professional Development (CPD) Training Regulation for certified public accountants and sworn-in certified public accountants in Turkey. It provides a grace period for professionals who have not yet completed their mandatory training credits under Article 11 of the original regulation. Those who have outstanding credits as of the regulation's entry into force may complete their remaining credits within the following calendar year and will still be considered to have fulfilled their obligations on time. The amendment takes effect on the date of publication in the Official Gazette.
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Key Changes
- Adds Temporary Article 2 to the 2018 CPD Training Regulation (published 23/6/2018, No. 30457)
- Professionals failing to meet Article 11 training obligations by the effective date get until the end of the following calendar year to complete remaining credits
- Completion of outstanding credits within the extended period results in being deemed compliant on time
+ 2 more changes with Pro
Obligations
What this law requires
Certified public accountants and sworn-in certified public accountants who have not completed mandatory training credits under Article 11 of the original regulation must complete their outstanding credits within the calendar year following the regulation's entry into force (January 14, 2026)
Professionals with outstanding CPD credits must submit evidence of completion of remaining credits by the end of the calendar year following the regulation's entry into force to be considered compliant
The Union of Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants (Management Board) must implement and enforce the provisions of this amendment
The regulation became effective on its publication date in the Official Gazette (January 14, 2026)