Regulation Amending the Regulation on the Working Procedures and Principles of Certified Public Accountants and Sworn-in Certified Public Accountants
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This 2026 amendment to Turkey's regulation on CPAs and sworn CPAs introduces several restrictions and procedural updates. It tightens rules on office arrangements, allowing the Union Board to set criteria based on professional seniority, client numbers, and employee count for home-office or shared-office use. Professionals can no longer maintain individual offices at one address while operating a separate professional company at a different address. New prohibitions prevent professional companies and partnership offices from becoming partners in other such entities. Limited companies cannot have CPAs as managers, and joint-stock companies cannot have them as board members or chairs, though independent board membership is allowed with strict conflict-of-interest rules. Electronic processing of applications and registrations is expanded.
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Key Changes
- Union Board authorized to set criteria (professional seniority, client numbers, employee count) for home-office or shared-office usage
- Prohibition on maintaining individual office at one address and professional company at a different address simultaneously
- Professional companies and partnership offices banned from becoming partners in other professional companies or offices
+ 4 more changes with Pro
Obligations
What this law requires
CPAs and sworn CPAs must submit applications for professional activity registration through a petition (dilekçe) to the relevant chamber where their workplace is located, which may be submitted via electronic systems.
CPAs and sworn CPAs must submit an official criminal record document (adli sicil belgesi) obtained within the last 30 days, either from the Public Prosecutor's Office or through the e-Government system, along with their application.
A CPA cannot maintain both an individual office at one address and simultaneously establish or partner in a professional company at a different address for professional activities.
Professional companies and partnership offices are prohibited from becoming partners in other professional companies or partnership offices.
CPAs cannot serve as managers in limited liability companies or as board members or chairs in joint-stock companies.