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TURKEY SUMMARY OF SIGNIFICANT ACCOUNTING ASSOCIATION OF EXPERTS REGULATION
Change Date: 21.02.2011
TURKEY ASSOCIATION OF ACCOUNTING EXPERTS
HOME REGULATION
PART - 1
GENERAL PROVISIONS:
ASSOCIATION NAME:
Article 1 - Name of the Association "TURKEY ASSOCIATION OF ACCOUNTING EXPERTS" is.
CENTER:
ARTICLE 2 - The center Istanbul. Address Vişnezade Mahalesi Husrev Gerede Cad. No: 29, Yusuf Bey, Apt. Floor: 1 Apartment 2 (34 357) Tesvikiye-Besiktas Istanbul.
OBJECTIVES ACTIVITIES AND FOUNDERS
Article 3 -
A) Purpose: The purpose of the association, for various units in Turkey and capacity in all areas of private and public accounting staff to train and examine existing accounting staff development and efficient use of management accounting information provider to make studies, organize and promote the profession of accounting expertise, members of the cultural , to provide social and economic development, to protect the rights and interests.
B) Activities: The following activities to achieve the purpose of the Association is:
a) the accounting and various accounting issues need to do your research and make the elements.
b) in Accounting conferences, seminars.
c) Accounting issues to broadcast.
d) Accounting conventions to edit.
e) Accounting staff to train, to establish an association for the purposes of education and research institutions, execute, similar organizations to help.
f) in the field of Accounting, certificates, to be established, to be deposited certificates according to the regulations.
g) in the country related to accounting associations, organizations and educational institutions to cooperate with.
h) Professional and ethical principles of accounting measurement and improvement of detection to provide protection.
i) the accounting issues related to the legislative and executive bodies and businesses to consider the reports.
j) related to accounting firms operating abroad to cooperate. Become a member of the newly established federations and abroad, become a member of the founding organizations of accounting.
k) with the aim of the association, and not prohibited by law in the areas of interest, other associations or foundations, trade unions and other civil society organizations to create platforms to achieve a common goal,
l) Where necessary to open branches and representative offices,
m) If deemed necessary for the realization of the goal, Associations and Foundations Law on Relations with Public Institutions Subject to the provisions, issues of public institutions and organizations carry out joint projects with the task,
C) Founders: All Republic of Turkey name and surname of the founders of nationality, profession and place of residence:
FOUNDERS OF THE ASSOCIATION's
Name and Surname Profession domiciled
Abdullah AKER Vocational Ministry of Education Ankara Yenisehir SOK.NO.5
Tedrisat Commerce Teaching Art.
Cihangir Istanbul Bureau Chief Ali ALAYBEY Finance Accounts of experts
Soğancı Sok.Cihangir Palas No. 3
Cemil PARMAN Sumerbank Account Yenisehir Ataturk in Ankara
Specialist, 133 Avenue D: 2
Faik SOMER Financial Advisor High Istanbul Bomonti
School of Economics and Commerce Musketeer Cad.No: 14/16
Financial Accounting Teachers
Faruk ALANORA Swap Ltd.Sti. Istanbul, Taksim
Accountant Sıraselviler Soğancı Sok: 14
Istanbul's Fatih old Ali Ismail OTAR Trade Office PC
Chief Accounting Officer No. 3
Ismet ALKAN Vezneciler Letafet Economics and Commerce in Istanbul
School and Faculty of Economics Apt.No: 3
Muallimlerinden
Mr Kiveri Sumerbank Inspector High Istanbul, Taksim
School of Economics and Commerce Abdülhakhamit Cad.
Accounting Teachers' Day Apt.D: 5
Osman Fikret Dogan Insurance Sti.Fen Istanbul, Şehremini
Economics Advisor high-load Uzbek Solomon ARKUN Taskasap
And Trade School Sok. No: 8
Accounting Teachers
Rasim SAYDAR the Ministry of Finance Accountant London, Vezneciler
Account Mütehassıslarından Şuayip Ahmet Sok.No: 31
Economics and Commerce
School of Accounting Teachers
Recep Aydın National Reinsurance. Istanbul, Fatih, Fevzipaşa
Accountant Cad.No: 17/4
Mind BAYO Trade Office Dispatch Istanbul, Fatih Hafızpaşa
Chief Cad. Silistra Sok. No: 4
BIGAT Loyal Merchant in Istanbul, Macka Bronze
Sok. Success Apt: 4
Istanbul Istanbul Sultanahmet, Celal ATASOY T.İş Bank
Branch Accountant Bluto Apt. No: 14
MEMBERSHIP:
ARTICLE 4 -
Of the Association:
A-Primary
There are two types of membership, a member of B-Honor.
A) Primary Position: who accept the objectives of the Association, with the capacity to act, prohibited by the association membership at least two active member with the proposal with a public accountant and a certified public accountant license, become a member of the board of directors has the right to real people with other rules to be determined.
Written application for membership to the association, the board of directors, and the result shall be decided within thirty days of the applicant shall be notified in writing. Members who are admitted to the book kept for that purpose will be logged.
B) Honorary Membership: Association for Science and the business community or likely to be found in the moral and material assistance to honorary membership by decision of the Board of Directors may be natural persons. Honorary members have no voting rights.
BUT:
According to Turkish Civil Code and the Law on Associations may not become members of associations, membership application can not be accepted.
PRIMARY TERMINATION OF MEMBERSHIP:
Article 5 - the primary membership adjective ends in the following cases:
a.Her notified in writing to a member of the Board of Directors can be divided into the association.
b.Mahkeme obstacle to membership in the law on associations with the decision of those who have committed a crime by the decision of the Board of Directors removed from membership.
c.Derneğin contrary to the purpose of the association, and any code of professional ethics issues to those from separatist activities requiring those who commit the acts and movements are removed from membership by means of the disciplinary committee.
d.Üyelikten apply to the General Assembly against the decision of removal. Does not require an end to the non-payment of membership dues for that year.
Failure to comply with the decisions taken by bodies e.Dernek.
f. The terms of a member to be lost,
In case of the detection of the above-mentioned decision of the board of directors membership can be removed. Or expelled from the Association, the member is deleted from the registry and can not claim assets of the association.
SECTION I: 2
ORGANS OF THE ASSOCIATION AND ORGANISATION OF THE ORGANS OF SOCIETY
ARTICLE 6 - Bodies of the Association:
a) The General Assembly
b) Board of Directors
c) The Executive Committee
d) The Supervisory Board
e) The Disciplinary Committee
Article 7 - The General Assembly of the Association consists of members of the primary. Each member has one vote in the General Assembly.
MEETING TIME, CALL METHOD AND MEETING PROCEDURE
ARTICLE 8 -
The General Assembly of the Association is the most authoritative decision-making body, the association members registered; occurs. The Ordinary General Assembly every three years upon the call of the Board of Directors convenes in January. The General Assembly;
1-this regulation at the time of a particular routine,
2-Management or supervisory board members of the association deems necessary or upon written request of one-fifth extraordinary meetings within thirty days.
Board of Directors. The association organizes the list of members entitled to attend the general meeting pursuant to the Charter. Members attending the General Assembly, at least 15 days in advance, day, hour, place and agenda to be announced in a local newspaper, or shall be convened by written or e-mail notification. Failure to provide the majority of this call is made due to the meeting, a second meeting time and place on the day indicated. Less than seven days from the time between the first day of the meeting, not more than sixty days. The meeting adjourned for a reason other than the reason for the lack of majority, it shall be stated the reasons for postponement, the call for the first meeting of the members duly notified. Second meeting must be held within six months from the date of the second meeting of Members, in accordance with the principles specified in the first paragraph is called again.
General meeting be postponed more than once. General Assembly, the Executive and Supervisory Rules, or when deemed necessary by the members of the association within thirty days of the written request of at least one-fifth extraordinary collected.
List of members who are entitled to attend the general meeting shall be present at the meeting. Officially issued identity documents to members attending the meeting, board members or officers designated by the board of directors is controlled. Members of the Board of Directors by signing their names on the list, enter the meeting. Show their identity cards, are not specified in the list, sign the members entitled to attend the general meeting and not meeting place. These people and those who are not members of the association, the general assembly meeting of the watch in a separate section.
Provided with a written report shall be determined by the status of a quorum and the chairman of the meeting will be opened by one of the members or appointed by the board of directors. In the absence of a quorum shall be issued to the Board of Directors. After the opening, enough to run the meeting the chairman and vice chairman and secretary of a committee will be formed by selecting the sofa.
Elections made for the organs of the Association, voting members to sign their names in the list of the Presiding Committee present their identity cards and attendance is mandatory. Belongs to the chairman of the meeting, management, and ensuring the security council.
The General Assembly concluded by connecting discussed and resolved the issues on the agenda. Each member has one vote in the General Assembly, members must vote in person. The issues discussed and decisions taken at the meeting, written and recorded in the minutes signed by the chairman and the secretaries. At the end of the meeting, the minutes and other documents are delivered to the head of the board of directors. Protection of these documents and the newly elected president of the board of directors board of directors is responsible for within seven days of delivery. Trustee appointed by the court or to its designation by the second paragraph of Article 75 of the Civil Code if the government is established in this Article, the tasks carried out by these people.
TASKS AND POWERS
ARTICLE -9: The General Assembly is the highest organ of the Association, and the main charter given to him by law, the powers granted to other organs alone kullanır.Genel agenda items discussed at the Board meeting. However, the meeting requested by at least one tenth of the members present must be put on the agenda issues. The matters discussed below, shall be decided by the General Assembly.
a) The reports of the Boards of Directors and Auditors, the clearance of the boards,
b) the same or changing the adoption of the budget prepared by the Board of Directors,
c) necessary, select committees on agenda items,
d) The Board of Directors, the Supervisory Board, the members of the Disciplinary Board, and backups select
e) to reach the goals and objectives of the Association for the Directive to the Board of Directors,
f) Changing the rules of the Association,
g) the necessary association of real estate purchase or sale of immovable property to authorize the Board of Directors concerning,
h) apply to the study carried out against the decisions issued, adjudicate,
i) to decide on the dissolution and liquidation of the Association, as a result of the liquidation balance of the liquidation commission to select and to determine which organization will be allocated,
j) legislation and the performance of other tasks assigned to the General Assembly of the Association bylaws.
QUORUM FOR DECISION
Article 10 - General Assembly resolutions and ordinary majority vote is open. Secret ballot election of the organs. The main change in the regulation, and the number of members in the meeting of the Association for the termination decisions of the 2/3 majority is required.
Text of the decisions notified in writing to all members at least one month.
II BOARD OF DIRECTORS:
ESTABLISHMENT:
Article -11: The Board of Directors by the General Assembly for a period of three years from the original members and 15 alternate members will be elected 15 original.
The first meeting of the Board of Directors from among its members a Chairman and a Vice Chairman, General Secretary, Treasurer and Vice-Presidents and the Treasurer and Assistant Deputy Secretary-General chooses.
Number of members of the Board of Directors, after bringing reserves due to discharges, less than half of the total number of members of the General Assembly, the current members of the Board of Directors or the Supervisory Board shall convene within one month.
MEETING TIME AND QUORUM:
Article-12: Board of Directors at least once a month upon the invitation of the Chairman and the Executive Committee members shall decide by an absolute majority is collected and discuss the agenda items.
Two consecutive meetings without acceptable excuse for the Board of Directors or member who is absent during the tenure of four meetings shall be deemed to have resigned.
DUTIES AND POWERS:
Article 13: The Executive Committee of the Board of Directors in advance discuss and decide on the agenda.
The main duties and powers of the management Kururlunun shown below:
a) Ordinary or Extraordinary General Meeting to decide and prepare the agenda,
b) that a copy of the regulations applicable to accept Home Rule,
c) prepare a budget and submit to the General Assembly,
d) to discuss and decide on the work report of the Executive Committee,
e) elect the members of the Executive Committee and to iSkate,
f) The Executive committee to the directive,
g) not to exceed the budget chapters exceed 50 percent of the transfers between each chapter, making
h) The Executive Committee on the proposal of the Secretary-General to appoint,
i) establish committees specialized in Accordance.
Decisions are often open ballot and the name of the Board of Directors.
III-EXECUTIVE COMMITTEE:
ESTABLISHMENT:
Article 14: The Executive Committee of the Board of Directors to represent him elected Vice President and the General Secretary for a period of three years, in the absence of the treasurer or deputy secretary or assistant treasurer may occur.
Participating in the meeting of the Executive Committee shall be chaired by the head of the Board of Directors wills.
MEETING TIME AND QUORUM:
Article 15: The Executive Committee meets at least once a month upon the invitation of the Secretary-General shall decide and discuss emerging issues. Three consecutive meetings without excuse or participate in a six-year member shall be deemed to have resigned.
DUTIES AND POWERS:
Article 16: The Executive Committee implements the decisions of the General Assembly or the Board of Directors of the Association activities and enterprises take appropriate steps to achieve the objective In addition:
a) The Association's official, before the authorities or private, professional, administrative, judicial and financial matters represents.
b) the Board of Directors the ordinary, or calls a meeting and the agenda of the extraordinary ready.
c) that a copy of the regulations applied to Home Rule, the staff cadres, examination and approval of the Board of Directors prepares and offers study programs.
d) prepare the budget and provides the Board of Directors.
e) take account report and the approval of the Board of Directors and is working.
f) in accordance with the law and regulation to keep the books required to keep records, provides for uniform and proper.
g) The Association provides income assembly, makes it necessary expenses within the budget.
h) The Association staff appointments, promotions, transfers, and other personal affairs shall decide on the thesis.
DECISIONS:
ARTICLE 17 - The Executive Committee decisions by an absolute majority of the members will. Decisions, Decision-book and signed by the members of the Executive Committee. Opposition to put in the remaining member's opposition rights reserved.
AUDIT COMMITTEE
AGENCY:
ARTICLE 18 - The Supervisory Board elected by the General Assembly until the next election to the general assembly of three full and three alternate members are established. The first meetings of the full members a Chairman among themselves, elect a Rapporteur. Members' term of office is three years. Outgoing re-election is possible.
DUTIES AND POWERS:
ARTICLE 19 - The association's books, transactions of their accounts, and evidencing evraka withstood deems to be necessary to examine the decisions of consumption. If necessary, the Board of Directors and the Executive Committee may require explanation.
Annual administrative and financial monitoring reports to the General Assembly a report of the results.
The Board of Directors or the Executive Committee will refer the investigation tells the body wants.
Specified in the bylaws of the association shown in the study subjects maintained in accordance with the objectives and activities to achieve the purpose showing the books, accounts and records are kept in compliance with the legislation and the association rules, association rules, and in accordance with the principles and procedures determined at intervals not exceeding one year, a report on audit results and can be collected if the board of directors of the General Assembly.
Working procedure itself are detected. Chairman of the supervisory board, or one of the members participating in the meetings of the board of directors shall deliver an opinion or make an invitation can be found.
Upon the request of the members of the supervisory board, any information, documents and records, the association shown or provided by the authorities, administrative centers, facilities and premises shall be performed allowed to enter.
Performs other duties specified in the legislation should be to audit board, powers.
V-DISCIPLINARY BOARD
AGENCY:
ARTICLE 20: The Disciplinary Committee of five full members and five alternate members elected by the General Assembly established.
The first meeting between the permanent members elect a chairman of a Rapporteur. Members' term of office is three years.
MEETING TIME AND CALL PROCEDURE
Article 21: Disciplinary Committee, Board of Directors, the Executive Committee or the Audit Committee meets to discuss the issue will transfer. Board meetings are confidential.
Be held in the week following the call, and as soon as the Disciplinary Committee shall decide the matter confiscatory. Decisions are by secret ballot.
DUTIES AND POWERS:
Act contrary to the objectives of Article 22-members of the Association examines whether, contrary to the warning on those who operate in, or give tevhib penalty. The board of Directors has proposed for expulsion.
SECTION 3 -
ASSOCIATION PRESIDENT:
Article 23 - Chairman of the Board of Directors as well as Chairman of Association. President of the Association in this capacity in the country represents. Vice Chairman of the President represents the Association in case of disability.
The authority to make a formal declaration on behalf of the President of the Association or the Official Assignee in case of disability rights reserved.
5000 President when necessary. - Can supply up to TL without a decision. However, the consumption of its own motion shall notify the first meeting of the Executive Committee.
SECTION: 4
SECRETARY GENERAL DUTIES AND POWERS:
Article 24 - The duties and powers of the Secretary-General as follows:
a) The office of the Association to manage the correspondence of all kinds of information and statistics to collect, compile and monitor related publications provide information about them to the Executive Committee,
b) monitor the activities of the Organization and the possession and under the supervision of the Executive Committee to provide information on this issue,
c) address issues that need to be discussed with the Executive Committee to call for an extraordinary meeting to prepare the agenda and if necessary, the executive committee,
d) the balance sheet and financial position will be held every three months to inform the Executive Committee,
e) ensure the timely collection of dues and other income, and the Association seek new sources of revenue.
f) ensure that the new member,
g) The other provisions of the Regulation will be given and other regulations, exercising the powers and carrying out tasks.
SECTION: 5
FINANCIAL PROVISIONS:
REVENUES OF THE ASSOCIATION:
Article 25-of the association revenues are shown below.
a. Entrance Fee: Membership to be paid upon arrival, and 500, - (Five Hundred) for a maximum of TL will be determined by general assemblies.
b. Annual Membership Fees: members pay each year, and 200, - (two hundred) £ 't will be determined not to exceed the general assemblies.
c. According to the Law and the Regulation of the association come from any activities that could
d.Malvarlığı revenues and donations.
COLLECTION
ARTICLE 26
Receipts used for the collection of revenues to the association form and dimensions shown in the regulations the decision of the board of directors is suppressed. Receipts, serial and sequence number of successive carbon bearing the self-fifty and fifty-ear leaf in the original electronic systems and typewriters from the skin or through the printed form or be arranged in the form of continuous registration form. Documents were printed form or in the form of a continuous form, must be as specified. Copies can be printed as part of the two volumes of receipt stub. However, a copy of a sheet of ear skin stover, and the other of the accounting documents should be kept on a regular basis.
Expenditure Expenditure is done with the certificate. These documents are used in the official ones. Custom printed with a picture of a receipt can not be obtained the highest territorial governor onaylatarak available. This special documents, official documents available is provided.
DO THE TIME OF PAYMENT:
ARTICLE 27-year association dues and other financial obligations are determined according to the procedure and the written notice and you pay on time is started. Despite the warning, the decision of the board of directors of the association with members who do not pay the debt dismissed.
CONSUMPTION:
ARTICLE 28 - according to the budget approved by the executive committee of the association is done by consumption. According to the current cost of Representatives and the Executive Committee of the budget appropriations meet their avanslarla. All kinds of legal documents for consumption is required.
BINDING AUTHORITY
Article 29-A of the Executive Committee with the President of the Association or the Executive Committee's joint signatures of two members of the association shall bind.
BOOKS AND RECORDS OF THE ASSOCIATION:
ARTICLE 30 - The Association holds books written below.
a) Member Registry,
b) The decision of the Board of Directors book,
c) The decision of the Executive Committee book,
d) Income and expense book,
e) Incoming and outgoing documents book,
f) The budget final account and the balance sheet book,
g) The General Assembly of police book,
h) Asset book, the books must be approved by a notary.
SECTION: 6
MISCELLANEOUS PROVISIONS:
DISSOLUTION OF THE ASSOCIATION:
Article 31 - The General Assembly may decide on the dissolution of the association. The dissolution of the Association or the Association of Boards of Directors and Auditors wanting one-fifth of the members, fifteen days before the General Meeting must notify all members, together with the reasons for the termination request. Dissolution in order to decide, in accordance with this regulation have the right to attend the General Assembly must attend at least two thirds of the members.
Dissolution of the Association, the Board of Directors shall be notified in writing within five days of the supervisor's largest civil service.
Decided to dissolve the Association, or in case of dissolution of association, the board of a commission of three members elected by the general assembly of the association makes an inventory of the money and assets.
Association of all transactions during the period of liquidation named "Accounting Professionals Association of Turkey in liquidation phrase" used.
The liquidation committee of the association in accordance with the legislation of money, assets and rights of the duty and power to complete the liquidation of the process from the beginning to the end. This committee examines the accounts of the association before. Of the association and books, receipts, expenditure documents, deeds, bank records and other documents shall be recorded in the assets and liabilities detection. If you are calling creditors of the association during the process of liquidation and the creditors will be paid goods converted into cash. In the event the creditor shall be collected from the association. Collection of receivables and payables remaining after the payment of all money, goods and rights, Turkey Union of Chambers of Certified Public Accountants Public Accountants Public Accountants and transferred. Shown in the record of all transactions relating to the liquidation liquidation and liquidation procedures, local authorities except for a just cause, based on the additional time granted shall be completed within three months.
The association's money, assets and rights transferred to the completion of the liquidation and the subsequent liquidation of the situation by the board in writing within seven days of the notification of administrative authority where the head office of the association, and this article must be added to the minutes of the liquidation.
Books and documents of the Association must keep the last board of the capacity of the liquidation committee. This task can be given to a member of the board of directors. The books and documents must be kept for five years.
ARTICLE 32-INTERNAL AUDIT
The Association of the General Assembly, the Board of Directors or by the Board of Control, such as internal audit done, the audit can be made independent auditing firms. The General Assembly, by independent audit firms or audit to be made Multicurrency Management, the Supervisory Board does not eliminate the obligation. By the Supervisory Board at least once a year, the association's checks are performed. General Assembly or the Board of Directors, if deemed necessary to perform such auditing or independent auditing firms perform audits.
LEGAL PRACTICE
Article 33 - Law on Associations on matters not specified in this Regulation, with reference to the Turkish Civil Code and the regulations issued shall apply to associations Associations Regulations and other relevant legislation.
ENFORCEMENT
Article 34: This Charter is composed of 34 items, the first shall enter into force after the approval of the General Assembly.
