Abstract:

Changes in accounting practices, reasons such as information users' demand for more qualified information reveal the obligation of professional accountants to continuously learn new information, gain new skills and develop their competencies, that is, engage in Continuous Professional Development (CPD) activities after starting their professional life. The CPD is the responsibility of professional members, and professional chambers have an essential role in this regard. Qualitative research was conducted to analyze the perceptions of professional accountants regarding CPD. As a result of the study, it has been determined that professional accountants mainly engage in CPD activities in "self-learning, reading or research." It has been determined that there are some deficiencies in the training activities carried out by the professional chamber. Still, it contributes to the professional development of the professional members, improves their self-confidence, and increases their professional prestige. Members of the profession demand various training from the professional chamber, and they mostly request training on legislation and legislative changes and e-accounting practices. The profession members have stated that the professional chamber should carry out educational activities to encourage the development of the profession and the member of the profession and development of the members of the profession.

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