What are Accounting Rooms?

Accounting chambers are non-governmental organizations in which certified public accountants and certified public accountants are represented. In addition to its mission of representation, accounting chambers carry out studies that contribute to the solution of the problems of all financial advisors registered to the chamber and serving in the sector.

There are different accounting rooms for YMM and SMMMs. For the establishment of the accounting chamber, 250 professional members in the same province and at least 100 of these members must apply in writing. Financial advisors in cities that cannot find this number can register with the accounting office in the nearest city. It is not possible for any financial advisor to perform his profession in any way without registering in these chambers, which are named after the city in which they were established.

Duties of Accounting Chambers

Financial consultancy gained legal status in 1999 and started to be recognized as a profession. With the regulations made in the legal regulations, financial advisors register with the accounting office of the city where they are located and continue their activities in an organized manner as a member of this chamber. Accounting chambers are in charge for certain purposes. These;

• Ensuring and maintaining professional ethics.

• To ensure that professional discipline prevails.

• To ensure that the accounting profession develops and operates in accordance with the times.

• To protect the interests of the members of the profession.

• To facilitate professional activities.

• To regulate the relations of the members of the profession with each other, to ensure trust and honesty.

• Organizing trainings for the development of professionals.

Accounting Chambers Boards

Like every structure with a life cycle, Accounting Chambers also consist of various organs in order to carry out the work correctly and smoothly. These organs are;

1. General Assembly

This committee, which meets every three years in May, convenes with the invitation of the chairman and, when necessary, with the decision of the board of directors and supervisory board, with the absolute majority of the number of members. It meets again at a later date in cases where the majority is not achieved, but this time the majority is not sought. As for the duties of this board;

• To elect the members of the board of directors, supervisory board and disciplinary board,

• Evaluating the proposals of the board of directors,

• Approving the annual budget,

• To determine the amount of room entrance fees and dues,

• Authorizing the board of directors regarding the buying and selling of immovables,

• To acquit the board of directors. Deciding on a disciplinary investigation when necessary,

• Other jobs.

2. Board of Directors

The board of directors of the chamber, which will be elected for 3 years among the members of the general assembly; It consists of 5 principal + 5 substitute members in rooms with less than 1,000 members, 7 principal + 7 substitutes in rooms with 1,000 to 5,000 members, and 9 principal + 9 substitute members in rooms with more than 5,000 members.

Chamber Board of Directors Duties:

• To prepare a budget and submit it to the approval of the general assembly,

• To make transactions on behalf of the chamber in real estate purchase and sale transactions,

• To inform the general assembly about all the work done,

• Other jobs.

3. Supervisory Board

It is the board that audits the transactions and accounts made by the chamber and is obliged to turn it into a report and present it to the general assembly. It has 3 members and these members are elected every 3 years from among the members of the general assembly.

4. Disciplinary Board

The disciplinary board is the board that investigates the members for whom a disciplinary investigation is requested by the board of directors and issues the necessary decisions, penalties and warnings as a result of the findings obtained as a result of this investigation.

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