Özet:

(On the 15. Year Anniversary of the Law No: 3568 - The Law Of İndependent Accountancy, İndependent Accountant Financial Advisorship And Sworn İn Financial Advisorship) In 2004 the 15th year of the Law No: 3568 accepted in the year 1989 has been completed. Two important successes are observed in the achievements of the Law in İls 15th year. One of these is the strong organization of the professional organizations. The second one is the İmplementation of the framework of the uniform accounting system and the general accounting plan. Besides, with the organization of the profession qualified work force has formed. İn the 15 year implementation there are also problems awaiting for solutions. Among these, it is observed that the problems of job division betvveen CPA and Financial Consultants and the İndependent Accountant problems also effecting the trading lyces are important.

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