The analysis according of ethic values certifield public accountants` responbilities and Bursa perform

The profession of Certified Public Accountancy (CPA) emerged from theattachment of the 13th Article of the Law No:3239 to the 141st Article of The TaxProcedure Law (TPL) No: 213; however, this 13th Article was then terminated bythe Constitutional Court. Later, it gained official status via the professional LawNo:3568. CPAs act upon the authority that laws grant them, fulfils the contractualobligations in accordance with the contact targets. He has to think about his clientand the public interest in balance, and also has to provide faultless and completereports in required time according to the manners, requirements and standardsdetermined by the law and regulations. Otherwise, they will be responsible for thetax loss emerging because of the client but persisting because of the CPAsimproper service. Besides their confirmation and inspection duties, CPAs have toshare the information that he gained through his inspections and controls with thecompanies in order to enable them to give rational decisions about their future.That is to say that one of the primary goals of the CPAs is to do the job ofcounselling and guidance best, and thus make sure that they will give the bestdecisions and perform the right tasks to improve their efficiency and productivity.There are some ethic factors that CPAs have to obey and if they don?t, itmay cause undesired consequences. For instance, they cannot reveal their clients?secrets and privates unless there is a legal obligation; they cannot talk about theirclients among rivals, etc. Another thing is that they have the responsibility to usetheir knowledge and experience for the advantage of their clients, which is also anethic obligation as well. Within this framework, a survey was carried out amongthe companies in Bursa Metropolitan Municipality Centre as sampling, which hadhad service from CPAs, about how CPAs approach to the ethic and managementalvalues. As a result of this survey, it was concluded that the CPAs in Bursa performtheir profession in such a manner that suits their ethic and managementalresponsibilities.