ERİŞ · Bağımsız Denetim ve YMM A.Ş.
Şişli, İstanbul — Est. 1991
About the firm

Statutory certification, audit and tax counsel — under seal since 1991.

ERİŞ Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş. issues the certification reports Turkish law reserves to Sworn-in Certified Public Accountants, and advises companies on the tax and incentive decisions those reports rest on.

1991 Founded in January by Sworn-in CPA Oktay Güvemli
No. 1 Our founder was the first member of the Chamber of Sworn-in CPAs of İstanbul
35 years Of continuous certification and audit practice
1.1

Establishment

Sworn-in Certified Public Accountant Oktay Güvemli founded the firm — today ERİŞ Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş. — in January 1991. He was the first Sworn-in Certified Public Accountant registered with the Chamber of Sworn-in Certified Public Accountants of İstanbul, and he shaped the standard of documentation the firm still works to.

Prof. Dr. Oktay Güvemli

Founder · Sworn-in CPA

Academic and practitioner; the first Sworn-in CPA of the İstanbul Chamber and the author of the firm’s founding practice.

Founded the firm 1991 · Passed away 2019

Dr. Emrah Aygül

Sworn-in CPA

Leads the firm’s certification, independent audit and tax consultancy engagements.

Sworn-in Certified Public Accountant
1.2

Services

Five lines of work, from reports only a Sworn-in CPA may sign to day-to-day counsel on tax and investment incentives.

a

Auditing and certification

The core of the practice: corporate income tax audit and certification reports, and VAT certification and VAT recovery reports.

Corporate income tax certification VAT certification VAT recovery
  • Determination reports under the Special Consumption Tax Law
  • Reports on the determination of capital
  • Capital allowance reports
  • Tax-exempt reports available only against a Sworn-in CPA’s report — for instance, the exemption on gains from the sale of real estate
  • Determination reports on eligibility for SME status
  • Determination reports on research and development (R&D) expenditure
  • Sworn-in CPA reports on demerger, transfer, merger, acquisition and change of legal form
b

Independent auditing

Audits of companies falling within the scope of independent audit under the Turkish Commercial Code and its implementing regulations. The scope has widened each year, and is expected to reach substantially all joint stock companies.

c

Tax consultancy

Companies are expected to know every obligation that applies to them, and to plan around the incentives available. We advise on both — on the position a company is in today, and on the decisions that set its position for the years ahead.

d

Investment incentive consultancy

Guidance on the state incentive regimes open to capital investment, and on the conditions each one attaches.

e

Other services

Design of accounting systems, financial statement analysis, potential tax risk reports, assessments of an existing accounting system, and administration and determination reports prepared for foreign partners.

On the standing of a certified statement — Law No. 3568

Financial statements certified under Law No. 3568 and submitted to public institutions are treated by the officials of the receiving institution as documents already examined within the framework of that certification.

The powers of inspection and investigation granted to the public administration under various laws, and the exercise of those powers where deemed necessary, remain reserved.

1.4

Contact

Office
19 Mayıs Mah. 19 Mayıs Cad. No. 37/14
UBM Plaza, Şişli
İstanbul, Türkiye