A research on the problem areas encountered in disciplinary and financial responsibility reports on professional accountants

Tax inspectors prepare reports on professional accountants in the form of "Disciplinary Responsibility Report" and "Financial Responsibility Report". These types of reports are issued due to erroneous or deliberate and illegal actions of the profession's members. There are certain professional rules and legal rules that professional accountants are obliged to comply with within the scope of professional law and other laws in the process of performing their duties. As a result of the evaluation, if an issue is detected due to the acts of the professional member serving the taxpayer contrary to the occupational law or other legal regulations, a report or reports are prepared about the professional member according to the nature of the event. This study will evaluate what are the issues that are the subject of criticism in the disciplinary responsibility report and financial responsibility reports prepared for the members of the profession and what are the problems that the members of the profession should pay attention to to prepare fewer reports about them. In the study, a phenomenology model based on the qualitative research method was used. The research data were obtained from interviews with people who practice the profession suitable for the research subject, such as inspectors, professionals, and lawyers. As a result of the study, it has been revealed that the profession's members should attach importance to personal development in their work, follow the changing and developing technology, and collect up-to-date information by following the changes in the legislation. It has become clear that the revenue administration should continue to work on implementation, legislation, and technological infrastructure by making changes. It has been concluded that the reports prepared by the inspectors should remain within the legal framework, prepare reports with concrete events, and not reach conclusions based on abstract concepts or opinions.