ISMMMO
The Certified Public Accounting Law dated 13th June 1989 No. 3568, provided a new identity to Turkish Accountants, where the accountants in Istanbul were organized under name of ISMMMO, which is a chamber with one of the highest members in Turkish chambers.
ISMMMO provides its services under a professional identity, solve the problems faced by the professionals, define the legal limits, offer solutions, determine professional standards and ethical rules as well as provide application guides for the current laws. The head office was awarded TS-EN ISO 9001:2008 and IQ NET Association Quality Certificate.
TÜRMOB
TÜRMOB, the Union of Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants of Türkiye, is the national professional body with the sole authority to award professional license. TÜRMOB was founded in 1989 with the Law 3568 on Certified Public Accountancy and Sworn-in Certified Public Accountancy.
The organizational structure the TÜRMOB is supported by two distinct Chambers:
- Chambers of Certified Public Accountants (SMMM) and
- Chambers of Sworn-In Certified Public Accountants (YMM)
- 81 Chambers form the TÜRMOB, of which 73 are SMMM Chambers and 8 are YMM Chambers.
TÜRMOB is the national umbrella for the local chambers.
The Union renders a public service and is founded primarily to carry out activities to insure the development of the profession and the protection of due interests of the members of the profession and the preservation of professional dignity, ethics, order and traditions.
To comply with the aforementioned duties and responsibilities, the Union extends a continuous and intensive effort especially in areas such as practical training, licensing, professional rules and regulations, publishing and membership and participates in the activities of international professional organizations.
In order to fulfill its duties such as the development of the profession, protection of interests of its members and the preservation of professional ethics and order, the Union carries out comprehensive efforts in areas like awarding of licenses, practical training, examinations, standard setting, quality control, application and enforcement of professional standards, professional rules and regulations, publications and continuous professional education.