The contribution to economical system, professional problems and solution suggestions of certifiet public accountants

Certified Public Accountant (CPA) profession, is not only enforce the works that solves the problem of state's public finance, but also produces the information that forms a basement to financial decisions of a big majority of society as well. So the CPAs help productive and effective usage of economical supplies. The State gave to CPAs various authorities by law number 3568 entered into force in 1989 in order to manage to get the taxes which is the most important supplies of public finance, to reduce unrecorded economy and tax evasion and to realize the effective usage of country supplies. As soon as enterance of law into force, members of the profession began to confront with some problems resulted from practice. In this study, first of all contribution to economy, problem and solution suggestions directed to this problems of CPA profession are dealt with at theoretical level. After this, a questionnaire was done in order to determine the ideas of CPAs about the dealt with subjects. Area of this study was assumed CPAs who have activities in CPA Chambers organised still at 8 cities (around Turkey). As a result of this study, the questionnaire was implemented on CPAs working in 34 cities. Briefly, at the first part of this theoretical structure of study, it was given place to informations about inspection, accountancy and tax inspection. At the second part, CPA profession was dealt with in all details in the scope of law 3568. At the third part, it was focused on the contributions of profession to the economical system, problems and solution suggestions. At the practice part, it was tried to determine the ideas of CPAs' about "the contributions, problems and solution suggestions". It was used SPSS statistic programme to analyse the obtained data.