Evaluation of certified public accountants' authorities and responsiblities: Denizli city example

Certified public accountants (CPA's) have an important role in collecting tax revenues. Therefore, there are quite a few duties and responsibilities which are CPA's have to perform in the context of related laws and based on the contracts which are arranged with taxpayers. Besides these duties and responsibilities, CPA's have some rights and authorities with respect to the relevant laws and regulations. CPA's who set out to inform the related other parties have some difficulties in respect of these accounting duties, responsibilities, rights and authorities. Also with in the context of these difficulties, CPA's have some expectations and solution offers. This thesis includes comprehensive literature studies which is related to CPA's duties, responsibilities, rights and authorities. Also, the thesis covers a field research relevant to CPA's difficulties, their expectations and solution offers. In the first part of this thesis, accounting concept, historical development of accounting/accounting professions and CPA's importance for societies were clarified. In the second part of the thesis, CPA's duties, repsponsibilities, rights and authorities were explained with respect to related laws and regulations. In the second part of thesis, the difficulties which are experienced by CPA's were discussed in detail. In the research part of the thesis, CPA's difficulties, expectations and solution offers related to their duties, responsibilities, rights and authorities were investigated. For this investigation, in depth interviews were applied to CPA's in Denizli city. The investigation results were evaluated with qualitative analysis method. Key Words: Accounting, Certifed Public Accountant (CPA), Taxpayer, Duty, Responsibilty, Right and Authority.