In order to become a Certified Public Accountant in Turkiye, the candidates should meet the following general and special conditions;
1. General Conditions
a. To be a citizen of the Republic of Turkiye (provisions for foreign Certified Public Accountants remain reserved, please see “Foreign Certified Public Accountants” section for further details).
b. To be competent in exercising the civil rights.
c. Not to be deprived of public rights.
d. Not to be sentenced for offences against state security, offences against Constitutional order and the functioning of this order, offences against national defense, offences against secrets of the state and espionage, embezzlement, official corruption, bribery, theft, swindling, fraud, breach of confidence, fraudulent bankruptcy, bid rigging, corruption in performance of an obligation, laundering the value of assets gained via an offense or smuggling, irrespective of being sentenced to one or more years of imprisonment for intentional offences or granted amnesty, although the periods specified in Article 53 of Turkish Criminal Code have been passed.
e. Not to be penalized by expulsion from the government service consequent to an investigation.
f. Not to possess conditions incompatible with the honor and dignity of the profession.
2. Special Conditions
a. To have at least a bachelor's degree in law, economics, business administration, accounting, banking, public administration and political science from a Turkish university, or from foreign universities offering degrees equivalent to their Turkish counterparts, on the condition that this equivalence is ratified by the Higher Education Committee, or to hold a post-graduate degree in one of the disciplines mentioned above, following an undergraduate degree received in a different branch.
b. To have a practical experience of minimum 3 years. v c. To pass the examination for Certified Public Accountants (this condition does not apply to individuals authorized for tax inspection in compliance with the relevant legislation and passed the examination for sworn-in certified public accountants after achieving professional proficiency examination).
d. To receive a license as a Certified Public Accountant.