Angle from operations certified services with cpa?s glance evaluation of responsibility and issues relating to the administration of income between taxpayer of the problems of them

The aim of this study is to evaluate responsibility of CPA and their in progression on the certify services and their relationship between Income Office and taxpayer. Durin the research first of all, literature related to the CPA Profession by the using method described. Then in countries where the status of the profession, compared with world examples and comparisons were made for Turkey.Finally, the CPA profession crafted for those who performed the survey based on data obtained from the emerging results were analyzed. The sample of the study is consisted of 224 CPA, who is bounded the Chamber of İZMİR CPA. Public survey and an inteview methods are using at this study. Data obtained was analyzed using SPSS. According to results of study, most of CPA are considering about Numbered of 3568 Career Law has got a lot of serious of legislation problems. Especially those problems are emering in progression on certify services. Nevertheles most of CPA are explaining Lawmaker and Income Office included mutual inconsistency about authority and sanction of responsibilities have comprising very severe conditions.