Özet:

European Union candidacy process requires essential changes on social political economic and cultural fields Full member negotiations were started in 2005 with Turkey which candidacy status was recognized in European Council Summit Meeting in 1999 In the context of negotiations implementation of European Union Acquis was accepted In order to complete candidacy status Turkey has to constitute appropriate legal framework and practices The purpose of this study is to analyze regulations made or will be carried out in the future on the fields of accounting and auditing for adopting Turkey legislation to the European Union Acquis In this respect the sixth chapter titled “corporate law” and the thirty second chapter titled “financial control” and Commission Directives on accounting and auditing are evaluated Even though Turkey have constituted some primary and secondary level legislation and established new institutions and positions during the candidacy process still various legislation changes and practice generalizations are required Key Words: Acquis Communautaire 8th Directive of the EU 6th and 32nd chapter

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