Özet:

It can be observed that the organizational activities of the accounting profession were initialized in the year 1932 but the legal organization was realized only at the ninth attempt in the year 1989. It catches the attention that in the aftermath of the legal organization numbered 3568 becoming effective in the year 1989, a process of a rapid chamber formation started and that at the end of the year 2009 the number of Independent Accountants (IA) and Independent Accountant Consultants has reached 80.794. It can be seen that the members of this profession have been spread all around Turkey and that they have been united under chambers reaching 74 in number. It is also known that the first of these titles, Independent Accountancy, was eliminated through legal channels in the year 2008 because of reasons such as failures in exams. On the other hand it can also be seen that the Certified Financial Consultancy (CFC) emerging as the top level of the profession has been organized into eight chambers and that these chambers are spreading around Turkey. However one can also see that the CFC’s have not developed much in number and that their number has reached merely 3.788 on the twentieth year of the organizational anniversary of their profession. It is worth mentioning that the chamber system established in accordance with Law No 3568, they have been united under the roof of Turkish Independent Accountants Financial Consultants (TÜRMOB). It is known that as of the beginning of the year 2011, together with the interns whose number is at a high level because of the education and internship activities always carrying an importance, the number of professional members has exceeded a hundred thousand.

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