Problems of accounting professionals in Turkey and some proposed solutions

With the Law No. 3568 on Professional Accountants (SM), Certified Accountants and Financial Advisors (SMMM) and Certified Financial Accountants (YMM), that came into force in 1989, the accounting profession was provided with legal grounds. Through the Law No. 3568, accounting professionals were classified under three groups; namely Professional Accountants (SM), Certified Accountants and Financial Advisors (SMMM) and Certified Financial Accountants (YMM). The title of SM was excluded from the Law through the amendment passed in 2008. In addition to regulate the principles and rules on the activities of professionals, this Law has contributed to the solution of professional problems of accountants and provided the accounting professionals with prestige in the public. Offering their knowledge required by the persons and entities using the data of operations and also considering the public benefit, accounting professionals have significant responsibilities. They have encountered many problems when implementing their professional activities with a sense of social responsibility, and have now various expectations in connection with the solution of their problems. Although TÜRMOB, which is the association of professional chambers, is exerting efforts to find solutions to the amassed problems of professionals and expectations of professional chambers, there are still problems and expectations waiting to be solved. The purpose of this study is to determine the problems encountered by accounting professionals following the amendments on the Law No. 3568 not only in a certain region or province but throughout Turkey, and to determine the expectations of business circles, institutions and professional chambers to offer solutions. vii The questionnaire prepared with this purpose as applied to professionals having activities in Turkey, data obtained through this questionnaire was analyzed using the SPSS for Windows 20 (IBM) statistical package program and results obtained were interpreted and evaluated. Keywords: Accounting, Accounting Profession, Accounting Professional, Problems of Accounting Professionals, Expectations of Accounting Professionals and Proposed Solutions.