Özet:

Globalization developments in information technology preperation of financial satements based on the same standards in all over the world improving the importance of corporate governance principles and adaptation process to EU have made it inevitable to change the Turkish Commercial Law executed in 1956 and is not able to cover the requirements of today completely For this purpose a new draft of Turkish commercial law preperation was started in 1999 and completed in 2005 The draft is going on being discussed in the Turkish parliament This study has been done to determine the opinions of the certified public accountants on the possible effects to the profession and arrangements of the draft related with capital companies In this study it has been found that profession members are generally approaching to the innovations brought with the draft positively Also it has been found that profession members depending on their demographic features are in the perception difference about some parts of the new arrangements brought with the draft Key Words: Drafted Turkish Commercial Law accountants auditing

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