ANALYSIS OF DISCIPLINARY PENALTIES RECEIVED BY PROFESSIONAL ACCOUNTANTS BETWEEN THE YEARS 2000 – 2019

Abstract

The discipline process in the accountants’ profession is based on Law No. 3568 The Law Of Accounting Profession which is promulgated in 1989. In the following years, it has been continued to take steps for preserving and enhancing the reputation of the profession. The discipline regulation took its final form with the law numbered 29435, which was published in 2015. To the members of the profession; disciplinary penalties such as warning, condemnation, temporary suspension of professional activity, dismissal can be imposed.

In this study, the disciplinary board reports found in the annual reports of the period 2000-2009 and 2010-2019 of the Union of Chambers of Certified Public Accountants of Turkey (TURMOB) published on the official website have been analyzed comparatively. Between 2000 and 2009, 1,249 disciplinary penalties were inflicted on professionals, while 2,414 disciplinary penalties were inflicted on professionals in the period 2010-2019. These penalties were analyzed as regards types of punishment and provinces. According to the data obtained as a result of the research, there was a difference between the types of disciplinary punishment inflicted on the professionals in both periods. While the most observed punishment type is temporary inhibition in the period of 2000-2009, the most common form of punishment was condemnation between 2010 and 2019. The province where the most punishment was given is Istanbul in both periods.