Abstract:

Accounting Profession Act, enacted in 13.06.1989, has completed twentieth year in the middle of year 2009. Undoubtedly, Evaluation of these 20 years will be made from many angles. This research focused on emerging results from removal of the title of IA (Independent Accountant); it wasunderstood that the chambers system, one of two important elements of organizational structure, has quickly become widespread and a strong central organization. While Sworn-in Certified Public Accountants’ (Sworn in CPA’s) has entered pause period, numerical growth in favor of the Certified Public Accountants (CPA) has shown significant increases. Hence, it was specified that this case reveals that the phenomenon should be discussing. Another focus in this issue is resulting table of CPA and Sworn in CPA Chambers’ become widespread in Turkey. CPA Chambers established in 70 cities and these chambers are continuing their activities on the twentieth year. It was seen that sworn in CPA Chambers also established in developed eight cities. Another determination on twentieth year in organization of accounting profession can be made that Act has come to position of respect and honor in the twentieth year. And most importantly, Turkish Accounting Profession has reached to leadershipqualities which can be leader to geography of Turkey.

Keywords: