Legal and criminal liabilities and responsibilities of certified public accountants

The reasons of the responsibilities and results, how to prevent the negative results of responsibilites, what should the certified public accountants take into account while they are preparing, signaturing and sending the tax declerations. Should they take ınto account the sides of public functions of preparing of tax declerations? This study has analyzed the responsibilites of certified public accountants and the results of that responsibilites from law and other law sources.The certified public accountants have public otorisations which are preparing, signaturing, sending by the elektronic ways the legal tax decleratitons in Turkey. These otorisations have been regulated and given by laws and other releated side law regulations. İn this situation, we can say that there are otorisations and law responsibilites too. The responsibilites are the result of otorizations of certified public accountants. The limits of responsibilities of certified public accountants are not determine accuracy ın Turkey. Tax Laws are not clear and dont include every kind of tax quilties, so judges can give wrong decides. The judges give decide about crimes of tax according to existing laws and other side law resources in Turkey. The public tax audıtors don't have otorisations to determine tax crimes. Only judges in the curts have the otorısation of determining of every kınd of tax crimes in Turkishlaw. Although They determine and decide about the law and penalty responsibilites of certified public accountants. As a result, given decides and prepared reports of tax quılt about certified public accountants by public tax auditors are rejected by tax curts, because of unlegal and unenough decides.