İSTANBUL SERBEST MUHASEBECİ
EROL DEMİREL
edemirel@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1960. |
| Education: | He graduated from Kabataş Trade High School. He completed his undergraduate studies at Anadolu University Faculty of Economics and Administrative Sciences. He completed his master's degree in Human Resources in the Department of Business Administration at Maltepe University Graduate School of Social Sciences. He completed his doctorate in Accounting Audit at Okan University Graduate School of Social Sciences and is currently in the qualification process. He has a Master's Thesis titled "Precursors and Consequences of Trust Environment in Organizations." |
| Professional Career: | He continues his professional activities in the Beyoğlu District. In the past, he served as the Editorial Director of Mali Çözüm Magazine, Vice Chairman of the Board of Directors of TESMER Istanbul Branch between 2004-2010, Treasurer of ISMMMO between 2010-2013, and Secretary of ISMMMO between 2013-2016. He is an instructor at TESMER Istanbul Branch. He has published numerous professional papers, projects, and articles. He served as Vice President of the ISMMMO Board of Directors between 2016-2019 and as Secretary of the ISMMMO Board between 2019-2022. |
| Personal Information: | He is married and has two children. |
MAHMUT ŞAHİN
mahmut.sahin@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1968. |
| Education: | He graduated from Üsküdar Trade High School. He completed his studies in Accounting and Tax Practices at Anadolu University. |
| Professional Career: | Since 1994, he has been practicing as an Independent Accountant and Financial Advisor in Üsküdar District. He served as the Secretary of the MMMB Association Üsküdar Branch from 2007 to 2009, and as the President of the MMMB Association Üsküdar Branch from 2009 to 2011. From 2010 to 2016, he served as the Deputy District Representative of İSMMMO Üsküdar Branch. He held the position of Secretary General of the MMMB Association Headquarters from 2011 to 2018, and the position of President of the MMMB Association from 2018 to 2021. From 2016 to 2022, he was a member of the İSMMMO Monitoring Committee for Professional Developments. |
| Personal Information: | He is married and a father of two. |
HALİM BURSALI
halim_bursali@ismmmo.org.tr
| Date and Place of Birth: | He was born in Rize in 1963. |
| Education: | He graduated from Vefa High School. He completed his studies in Business Administration and Foreign Trade at Anadolu University. He is currently pursuing a master's degree at Hasan Kalyoncu University. |
| Professional Career: | Since 1987, he has been carrying out his professional activities in Fatih District. He served as the President of the MMMB Association Fatih Branch from 2011 to 2015. Since 2004, he has been serving as an instructor at TESMER Istanbul Branch, and since 2012, he has been serving as an instructor at TÜRMOB. He has authored books on Tax (Procedure) Inspections and Accounting Practices, as well as Financial Statements and Analysis. He held the positions of İSMMMO Monitoring Committee Membership from 2015 to 2016, İSMMMO Fatih District Representation, and TESMER Istanbul Branch Board Membership. He assumed the positions of Chairman of the İSMMMO Publication Board and Membership of the İSMMMO Board of Directors from 2019 to 2022. |
| Personal Information: | He is married and a father of one child. |
YALÇIN SÜTÜTEMİZ
yalcin_sututemiz@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1968. |
| Education: | He graduated from Fatih Trade High School. He completed his undergraduate studies at the Faculty of Business Administration, Anadolu University. He is currently pursuing a Master's degree in Financial Economics at Altınbaş University. |
| Professional Career: | He continues his professional activities in Şişli District. He served as the Deputy District Representative of İSMMMO Şişli from 2013 to 2016, Member of the Istanbul Chamber of Certified Public Accountants Communication Committee with Interns from 2015 to 2016, and Member of the İSMMMO Academy Board from 2016 to 2019. He is an instructor at TESMER Istanbul Branch. He is a member of the Turkish Association of Accounting Experts, the Turkish Institute of Internal Auditors, and the MMMB Association Şişli Branch. He has published articles in the professional field. He has been serving as the District Representative of İSMMMO Şişli since 2016. |
| Personal Information: | He is married and a father of two children. |
ÖZLEM GÜL ER
ozlem.gul@ismmmo.org.tr
| Date and Place of Birth: | She was born in Istanbul in 1975. |
| Education: | She graduated from Kocasinan High School. She completed her studies in the Department of Economics at the Faculty of Economics and Administrative Sciences at Anadolu University. She received education on Marketing, Advertising, and Public Relations at London Cavendish College. After completing her economics education at the London School of Economics and Political Science, she completed her master's degree in Accounting Audit at Marmara University. She has a master's thesis on Payroll Frauds. |
| Professional Career: | Until 2008, she held positions as accounting finance coordinator and CFO in international corporate companies. Since 2008, she has been conducting her professional activities in Bahçelievler District. She served as a Member of the İSMMMO Academy Audit Committee from 2013 to 2016, İSMMMO Bahçelievler District Representative from 2013 to 2019, and Member of the İSMMMO Academy Board from 2016 to 2019. Since 2019, she has been serving as the Chairman of the İSMMMO Professional Practices Audit Committee. |
| Personal Information: | She is married and a mother of one child. |
MUSTAFA GÜN
mustafa.gun@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1982. |
| Education: | He graduated from Prof. Dr. Faik Somer Foreign Language Intensive High School. Following his undergraduate studies in Finance at the Faculty of Economics and Administrative Sciences, Marmara University, he completed his master's degree in Fiscal Law at the Institute of Social Sciences, Marmara University. |
| Professional Career: | Between 2005 and 2011, he worked as an accountant in an international company and later conducted tax audits at a private audit firm. Since 2011, he has been conducting his professional activities independently in the Kadıköy District. He has been selected as a Financial Expert for Istanbul Courts and continues to serve in this capacity. He started working as an instructor at TESMER Istanbul Branch in 2010 and as an instructor for TÜRMOB Independent Audit in 2012. He served as a Member of the İSMMMO Independent Audit Committee from 2011 to 2013 and as the İSMMMO Kadıköy District Representative from 2016 to 2022. During his 12 years of teaching experience, he has contributed to the implementation of many educational projects and continues his duties as an instructor at TESMER Istanbul Branch and TÜRMOB. |
| Personal Information: | He is married and a father of two children. |
HAKAN USTABAŞ
info@hakanustabas.com
| Date and Place of Birth: | He was born in Hopa in 1972. |
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MEHMET ATA
mehmet.ata@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1982. |
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MEHMET ALTINORDU
mehmet@mehmetaltinordu.com
| Date and Place of Birth: | He was born in Kayseri in 1968. |
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