Hi friends!
Today I want to share the story of a Turkish accountant. To tell some aspects of obtaining this profession in Turkey and the risks associated with it.
In the Republic of Turkey, accounting activities can only be carried out by a state-certified accountant. A separate staff of accountants is usually present only in large companies. Small and medium-sized businesses enter into a contract for permanent accounting services (subscriber) with professional companies, that is, using outsourcing. The benefit is that the money saved on a full-time accountant goes to the development of the company. The minimum cost of the subscriber - $ 120 per month. Thus all responsibility on accounting is transferred to the company with which the contract is signed.
The accounting profession and the accountancy profession in Turkey is regulated by the law No. 3568 dated 1 June 1989.
Supervisory authority - KGK or the Office of state supervision and accounting and auditing standards.
In Turkey, there is only one accounting - tax. The main assistant accountant-this Law. All accounting activities work in the interests of the state. The advantage of the Turkish accounting system is its consistency and simplicity. The accountant keeps records, analyzes and considers financial data, accounting profit, which is the tax base. It also reflects obligations to the budget. If you build your job-it will be a guarantee of good income. Weary of inspections of accounting firms in Turkey is not. There are planned, which are held once every three years. The company is required to notify the date of verification.
The hierarchy of the accounting sector in Turkey:
- Accountant (Intern)
- SMMM-Certified public accountant
- YMM is a Certified public accountant who has taken the oath (the Title of YMM can be obtained after 10 years of work in the status of SMMM)
Little note.
A person who has received a bachelor's degree in accounting can only work as a Secretary-typist. Usually, the word accountant means "trainee". That is, the person who is preparing for admission to the chamber of accountants SMMM. Some of them have been working in this status for many years. To obtain the degree of SMMM is a complex procedure. Interns work without pay and are attached to a certified accountant to gain experience.
Minimum accounting experience to obtain a certificate SMMM - 3 years.
Who has not been able to pass even the entrance exam SMMM (there are many), remain ordinary accountants (trainees). If the accounting company is suitable for the quality of the work of the Intern, after three years he is paid a salary (s). It does not exceed $ 500 per month.
Wages SMMM without their company - from $ 1000 per month
Wages SMMM, if you have your company - from 6500 USD per month
Ymm salary - from $ 10,000 per month
Wages are net of all taxes
A certified accountant (without his company) pays only $ 100 a month for state health insurance. If the salary is dirty more than 1000 dollars, then all deductions from wages are about 29%.
There is a chamber of chartered accountants in Istanbul - ISMMM. It's like a master's or a PhD, a doctorate in accounting. In Turkey, there are more than 60 such organizations in different cities.
Career growth of an accountant
Who can obtain the status of a licensed accountant in Turkey?
- Only Turkish citizens (outsiders do not Shine)
- Minimum person with a bachelor's degree from a Turkish University (specialties: Economics, accounting, law, political science, banking)
- A person must be clean of any offenses
- The person who was not dismissed from public service
- Work experience as accountant (trainee) not less than 3 years
How to get the status of a licensed SMMM accountant in Turkey?
- To pass the entrance exam in SMMM.
- Officially work as an Intern for 3 years in the accounting company
- Within 3 years of internship to prepare a research project
- Protect the project before the Commission of 7 people SMMM
- Pass the main exam in writing to obtain a certificate
- To pay tax duties on receipt of the certificate (about 2000 dollars)
Obtaining an accounting certificate is a huge event in the life of every accountant
In the status of SMMM, you can open your own accounting company. In Turkey, it is a very paid business. The main thing is to pay taxes on time, then everything will be fine. On average, one accountant in Turkey in the status of SMMM can serve 70 or more medium and small companies.
Some average rates for different areas of the service accounting company:
- The company for the export of medical equipment will pay for accounting services in the month of about 1500 dollars
- A small company that sells in Turkey, for example, cosmetics - from 220 dollars
- The average company for the import of alcohol - from $ 500
Prices for certified accountants are different in different regions of Turkey. Minimum tariffs are set by the SMMM. They are published in the official newspaper of the SMMM. Below the established tariffs accountants have no right to take for the services. It's forbidden. There are certain penalties in the form of fines and reprimands.
Criteria for selecting accountants for large companies:
- Smmm status
- Experience SMMM at least 2-3 years
- Typing speed is a very important criterion
- Recommendations from other companies
Accounting programs in Turkey:
The first two programs are the most popular. Accountant always makes a choice with what program to work.
All final reports are sent online to tax Turkey - Internet Vergi Dairesi.
Training manual for internship and exam in SMMM. Every year there is an updated version of the book (about 800 pages)
Entertaining and educational magazine for accountants. Published once a month
The story of a Turkish accountant (no details)
Our good friend's name is Murat. He passed all the above educational moments. Received a license to conduct accounting activities. He opened his firm and hired several ordinary accountants (trainees) to work. Business has been developing very promising. The number of companies served by Murata grew every day.
Once the trainee has not paid the money for the tax one of the biggest healthcare companies, which was served with Murat on a regular basis. The Intern took the money and disappeared. Indeed do, traveled abroad, as it turned out later.
A big scandal broke out. The medical company sued Murat. Any constructive negotiations, the Director of the medical company did not. The trial lasted 10 years (the imperfection of the judicial authorities in Turkey). The Intern's still missing. The court sentenced Murat-3 years in a maximum security prison. The Intern appropriated 7 thousand dollars. Murat originally wanted to pay for the money, but the Director of the medical center did not even want to hear.
Our friend spent a year and a half in a maximum security prison. Then he came out for Amnesty. Paid 7000 dollars, paid a fine and lost THE smmm license for three years. Prison in Turkey is a state profitable business. A prison inmate pays for his stay there. If a person is unable to pay the costs of detention in prison, then he remains a slave to public works for a long time. That's how he works out prison debt. Therefore, Turkish people are very afraid to get there.
Now Murat works as an ordinary accountant. Job after prison is difficult to find. In the electronic dossier, any company can view information about a person. Thanks to his comrades, who respect Murat as a person and as a specialist, he got a job. Murat will be able to open his company again only after three years.
As a result, lost 13 years of his life... The Intern was never found, he's not in the country. Is this a mistake or excessive trust in people? The situation is somehow complicated. In the accounting field in Turkey, this is not such a rare case...
It can be concluded that the Turks seek to enter the civil service. It is honorable and well paid. Only citizens of Turkey who have graduated from a Turkish University can enter the civil service. Accounting activities in Turkey can be carried out only after the protection of the project in SMMM and obtaining a state certificate. In order to obtain a certificate, you need to work hard on your education.
If a certified accountant hired an Intern, he or she should be as vigilant as possible because of the high risks.
This is quite short about the accounting system in Turkey.
Photo taken on the iPhone 6S+
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