Regulation Amending the Disciplinary Regulation of the Certified Public Accountants and Sworn-in Certified Public Accountants Law
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This regulation, published on 14 January 2026 in the Turkish Official Gazette, introduces targeted amendments to the disciplinary procedures for members of the chambers of certified public accountants and sworn-in certified public accountants. Key updates include removal of mandatory publication of disciplinary decisions on chamber and union websites, revised complaint handling procedures for chamber and union board members that route certain complaints to general assemblies while dismissing managerial policy criticisms, and expanded electronic notification options. Notification rules now prioritize registered electronic mail, followed by e-Birlik system alerts, physical bulletin board postings, and deemed service after specific time periods. The changes also adjust appeal filing dates for postal submissions, allow discretionary suspension of proceedings, prioritize disciplinary files with interim measures, and impose stricter notification methods on professionals facing five or more disciplinary investigations in a single year.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Removal of mandatory publication of disciplinary decisions on chamber and union websites and local media
- Complaints against chamber board members are reviewed by Union Board; complaints against union board members go to Union General Assembly
- Registered electronic mail now constitutes valid written notification; e-Birlik system notifications followed by 7-day SMS alert and 5-business-day bulletin board posting
+ 3 more changes with Pro
Obligations
What this law requires
Remove the requirement to publish disciplinary decisions on chamber and union websites; disciplinary decisions shall no longer be published on chamber and union internet pages.
Route complaints against chamber management and supervisory board members to the Union Management Board for review before determining whether submission to the general assembly is necessary; dismiss complaints that constitute criticism of managerial preferences and management policies.
Prioritize registered electronic mail (REP) as the primary notification method for all communications to professionals; use e-Birlik system alerts as secondary method when electronic mail is unavailable.
For professionals without updated contact information, post notices on the chamber bulletin board for 5 business days after sending e-Birlik notifications; deem notification complete if the professional does not claim receipt within 5 days of notice removal.
Continue using the e-Birlik notification procedure for all subsequent communications with professionals who previously received notifications through this method, even across different disciplinary files, until they submit a new address to the chamber.