Grant Thornton Turkey.cdr
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Grant Thornton Turkey.cdr
Grant Thornton Turkey Grant Thornton Turkey Grant Thornton Turkey was founded in 1986 and provides a comprehensive range audit, tax and advisory services with about 200 professional staff, operating in Istanbul, Ankara, Bursa and Antalya. We cherish our guiding principles which are respect, integrity, professional excellence and leadership. Our services are driven by the added value we provide to our clients, the close cooperation among our professional staff and the value created through team work. We have a wide range of clients operating in different sectors. Grant Thornton International Grant Thornton International is one of the world's leading organisations of independent assurance, tax and advisory firms. Member firms help dynamic organisations unlock their potential for growth by providing meaningful, actionable advice through a broad range of services. 42.000 Grant Thornton people, across 130 countries, are focused on making a difference to clients, colleagues and the communities. Figures about Grant Thornton International • More than 130 countries • More than 42.000 employees Figures about Grant Thornton Turkey • 4 offices • About 200 employees • 15 partners Our Worldwide Organization “The relations we establish with our clients are long term relations. Our vast experience of years guides us when we serve our clients.” Our services External audit Our aim as Grant Thornton Turkey is to render best quality independent audit services to a wide range of clients from large scale international companies to medium and small scale dynamic companies, and contribute to their healthy and sustainable growth. The services we provide within this framework are as follows. -Audit of the financial statements of the companies that are subject to independent audit according to the legislation introduced by the New Turkish Commercial Code -Independent audit of the financial statements that are prepared in accordance with the International Financial Reporting Standards -Audit of the financial statements of the companies that are subject to the Turkish PCAOB legislation -Audit of the financial statements of public companies and the companies that are subject to the Capital Markets Board Legislation as well as the companies that plan public offer, prepared according to the communiqués and standards of the capital markets legislation -Audit of the financial statements that have been prepared in the USA according to the Generally Accepted Principles of Accounting -Audit of the financial statements of the financial establishments according to the Financial Banking Regulation and Supervision Authority -Implementation and reporting of financial statement procedures, which have been agreed upon -Audit of the financial statements of establishments that issue the bonds or any other financial instruments -Audit of the financial statements of the local associates of foreign companies, and of financial statements that have been prepared for the shareholders that reside at abroad -Internal audit controls -Audit of the financial statements of the companies, shares of which are traded in other countries’ stock exchanges -Compliance audits that are carried out upon requests by the Banks and other financial establishments -Audit of Information Technology Systems Tax Our tax, fiscal and foreign trade regulations and practices have grown increasingly complex and technical. Understanding the increasingly complex tax issues and commercial laws and practices of the economy and providing solutions has become a challenging task, which require wide range of experience and expertise. Due to frequent changes made in the tax laws and regulations, the importance of understanding the implication of changes made and accurately interpreting those changes and regularly following up the latest developments in tax matters is crucial. We provide tax solutions with the understanding that timely dealing with arising tax issues is very important for each entity. Our tax related services are as follows: -Tax certification work -Tax calculation -Reporting -Periodical tax audit services -General tax consultancy services -VAT return reports -Tax planning services -TUBITAK (The Scientific and Technological Research Council of Turkey) supports and R&D reporting services -Tax audit and consultancy services rendered in relation to tax litigation -Training services -Circulars Advisory As the result of the ever changing capital markets and the financial risks, market shares, economic and financial conditions, as well as of the world order that changes with their effect, company managements do in an ever increasing rate need consultancy services in matters that require special expertise. Special advisory services that Grant Thornton Turkey offers to Turkish business world are as follows: -Valuations -Due diligence work -Business risk management services -Turquality services - Management consultancy services • Business analysis • Technology solutions • Business transformations • Financial management • Marketing and sales • Performance imrovement • Strategic planning Accounting Support Account support services are intended for reducing and control of inter-corporate operational costs, optimization of company accounting and reporting processes, ensuring company performance by procuring the resources externally. Range of our accounting support services are as follows: -General accounting services -Cost accounting services -Payroll services -Legal services -Reporting services -Accounting audit and tax return control -Accounting consultancy -Filling in digital tax return and sending it with SMMM (Independent Accounting and Financial Advisor) password -Accounting system consultancy services -Incentive services Our Partners Aykut Halit Chairman Jale Akkaş Partner After graduating from Hull University, Mr. Halit began his career in the UK as a Chartered Accountant. Later, he worked for industrial and commercial multinational companies operating in Turkey, as the Senior Manager in the fields of his expertise. He is the founding partner of Grant Thornton Turkey and a Certified Public Accountant. Completing her secondary education at Notre Dame De Sion and Robert College, Ms. Akkaş graduated from Bosphorus University, in Business Administration. She worked as an auditor for international accounting firms focusing on banks, leasing and factoring firms, industrial and commercial companies. She joined Grant Thornton in 1999 and provides audit, valuation and training services to financial organizations as well as industrial and commercial companies. Nazım Hikmet Managing Partner After graduating from Nicosia Turkish Maarif College and Loughborough University of Technology, Mr. Hikmet became a Certified Accountant in the UK and a Sworn Chartered Accountant in Financial Accounting in Turkey. He worked for an international audit firm as an auditor for eleven years before he joined Grant Thornton in 1995. He also undertakes a role as a board member at the Association of Turkish Expert Accountants. In that capacity he represented Turkey in the Accountancy and Finance Summit of G20 in London in July 2009. Mr. Hikmet has also been a lecturer at different universities of Turkey. He is a member of DEIK, TMUD, MUSİAD and Bağımsız Denetim Derneği. Emin Taylan Partner, Head of Tax Services After graduating from Faculty of Political Sciences in Ankara in 1978, Mr. Taylan completed courses at Michigan State University in the USA. During 1981-1987 he worked as Tax Inspector at the Ministry of Finance. During this period, he was invited by the Japanese Government to participate in a seminar on Japanese Tax System. Following his service in the Ministry of Finance, Mr. Taylan worked at the top management levels in several Turkish organizations. He became Sworn-in Certified Public Accountant in 1992 and has also worked as a member of the Turkish Central Bank Auditing Committee. He is also a member of World Energy Council, Turkish National Committee Financial Commission. Emre Halit Partner After graduating from Bosphorus University, Business Administration. Department, he received his Certified Public Accountant and Financial Consultant licence in Turkey and Chartered Accountant licence in the U.K. Since 1996, he has been working at Grant Thornton Audit Department providing services for audit and valuations of industrial and commercial companies. Murat Uluat Partner After graduating from the Faculty of Economic and Administrative Sciences of Marmara University in 1994; qualified as a Certified Public Accountant (SMMM) in 1998. He completed his masters degree in Accounting and Auditing at Marmara University in 2000. Mr. Uluat has an extensive experience in audit and taxation of companies operating in production, services and commercial sectors. He has been working in the tax department of Grant Thornton Turkey since 1998. Sinan Aydın Partner, Antalya Beşir Acar, Partner, Ankara After graduating from the Faculty of Political Sciences in Ankara in 1980, Mr. Acar worked for Ministry of Finance as Tax Inspector from 1981 to 1992. During this time he conducted researches and inspections about "Chartered Accountant Applications in Europe" in England for one year. Between 1993 - 1997 Mr. Acar worked as Deputy Director of the Financial Administration of Ankara. Mr. Acar has been working as a Sworn-in Certified Public Accountant since 1997 and a partner of Grant Thornton Turkey since 2006. Ramis Uzunoğlular Partner After graduating from Istanbul University Administration Faculty, Institute of Economical Sciences, Mr. Uzunoğlular gained the title of Certified Public Accountant and Financial Consultant. He is widely experienced in auditing commercial and industrial companies, as well as in leasing and factoring services. He also provides advisory assistance on tax certification and legislation. After graduating from Ankara University Faculty of Law, Graduate School of Justice and Gazi University Faculty of Economics and Administrative and Commercial Sciences, he worked in the private sector between 1981-1984. He worked as a law clerk at the Ministry of Finance, General Directorate of Revenues between 1986-1989. He started working as an Intern Revenue Controller at the Ministry of Finance in 1989. He became a Revenue Controller in 1993 and worked as a Revenue Head Controller at the Ministry of Finance between 1999-2001. He worked as a Deputy Treasurer and Head of the National Real Estate for five years between 1997-2001. As a TÜRMOB training representative, he participated in various seminars and conferences across 30 provinces as a speaker and trainer between 1998-2002. Mr. Aydın worked as a TÜRMOB Disciplinary Board Member between 2006-2008; as a TÜRMOB Board member for two terms between 2009-2010 and 2011/2013 and as a TÜRMOB director for three terms and seven years in total. He worked as an Auditor in the Executive Board of Roketsan for six years between 2007-2013 and worked as an Advertising Executive Committee Member at the Ministry of Trade and Industry between 2008-2013. He has been teaching Tax Law and Tax Practices at Hacettepe University, Faculty of Economics and Administrative Sciences since 2013/2014. He has published various articles in academic and professional journals. Sinan Aydın has been working as a Sworn-in Certified Public Account since 2001 and as an Independent Auditor since 2014. He speaks fluent English and has one child. Assist. Prof. Dr. Tuğrul Dirimtekin Partner, Bursa Cengiz Avcı Partner He started his postgraduate studies at Bursa İ.T.İ.A and was qualified for the title of Doctor in 1976 and the title of Assistant Proffessor in 1978. During his postgraduate studies, he took an intensive language education for professional terminology in London Pitman School of English. In 1981, he resigned from his academic position in Uludağ University-Faculty of Economics and Administration with his own will and he started his career in multi-national companies as a senior manager responsible from financial affairs until January 1992. During those years, he gave lectures in various faculties on subjects of Accounting, Audit and Tax as a lecturer. In 1992, he received the title of Chartered Accountant and was the chairman of Bursa Chamber of Chartered Accountants since 1992 until 2000 and still continues his professional activity as a Chartered Accountant in Bursa. After getting his licence degree from Uludağ University, Faculty of Economics and Administrative Sciences, he enrolled at an MBA program (in English) in Accounting and Finance at Marmara University. After working as an auditor in an international accounting company in 2003 and joined Grant Thornton in 2005. Cengiz Avcı received his Certified Public Accountant and Financial Consultant licence in 2008. He has wide experience in audit of manufacturing and trade companies. Gül Şahin Partner She joined Grant Thornton after graduating from the Department of Business at the Business Faculty of Istanbul University in 1998. She received her Certified Public Accountant and Financial Consultant licence in 2003 before getting her independent auditing license from the Capital Markets Board in 2009 and Public Oversight Accounting and Auditing Standards Board in 2013. She has wide experience in audit of manufacturing, finance, service and trade companies. Hakan Bursalıoğlu Partner After getting his licence degree from the Faculty of Economics and Administrative Sciences, Department of Business at Muğla University, he joined Grant Thornton in 2000. He received his Certified Public Accountant and Financial Consultant title in 2006 before getting his independent audit license from the Capital Markets Board in 2012 and Public Oversight Accounting and Auditing Standards Board in 2013. He has wide experience in auditing manufacturing, finance, service and trade companies. Our Publications UFRS Öncelikli 20 Konu Küçük ve orta ölçekli şirketler için uluslararası Finansal Raporlama Standartları Nurcan Yıldırım Partner, Ankara After graduating from the Faculty of Political Sciences, Department of Economics at Ankara University in 1998, she worked as Budgeting and Reporting Specialist at a leading private company group between 1998-2003. She joined Grant Thornton Ankara in 2005 after working as tax auditor at an international accounting company between 2004-2005. She received her Certified Public Accountant and Financial Consultant title in 2005 before getting her independent audit license from the Capital Markets Board in 2011 and Public Oversight Accounting and Auditing Standards Board in 2013. She has wide experience in construction, manufacturing and service companies. Assist. Prof. Dr. Aziz Murat Hatipağaoğlu Partner, Management consultancy services He commenced his professional career as an Administrative Judicial Nominee at the Ministry of Justice in 1994 after graduating from Ankara University, Department of International Relations in 1994. After switching to Undersecretariat of Foreign Trade in 1996 where he took up several roles until 2011, he became the Head of Department of SME and Cluster Organizations in 2011. He has been providing management consultancy services to various companies and nongovernmental organizations following his career at the Undersecretariat of Foreign Trade. Working during the same period as a Senior Development Consultant at Sabancı University Executive Development Unit, Hatipağaoğlu took an active role in the department's overseas expansion activities. He completed an MA program in Economics at University of Illinois at Urbana – Champaign in 2005. Afterwards, he got a PHD degree from the Economics Department of Gazi University. He is currently lecturing at numerous universities. His areas of expertise include international trade, international economics, trade and growth analysis, market share analysis, business management, global competition, strategic management and planning and development economics. He has been working as a Management Consultancy Services Leader and Partner at Grant Thornton Turkey since November 2015. 2011 Doğru finansmana erişim rehberi 2012 Our Offices: www.gtturkey.com © 2016 Grant Thornton Türkiye. All rights reserved. References in this publication to “Grant Thornton”, “we” and “our” refer to either Grant Thornton International Ltd, a global organization of member firms, or one or more of the individual member firms of the global organization, each of which is a separate legal entity and has no liability for each other’s acts or omissions. Grant Thornton International Ltd, a UK private company limited by guarantee, does not provide services to clients. Services are delivered independently by the member firms. Grant Thornton International Ltd and the member firms are not a worldwide partnership. www.gtturkey.com Abide-i Hürriyet Caddesi Bolkan Center, No: 211, C Blok, Kat 3 Şişli, İstanbul T : 0 212 373 00 00 F : 0 212 291 77 97 Y. Yalova Yolu Buttim Plaza, K: 5 No: 1607 Bursa T : 0 224 211 33 01 F : 0 224 211 35 76 Eskişehir Yolu No: 6 Armada İş Merkezi, A Blok, Kat: 11, No: 15 06520 Söğütözü, Ankara T : 0 312 219 16 50 F : 0 312 219 16 60 İsmet Gökşen Caddesi Şirinyalı Mahallesi 1546 Sokak No:4/1 Muratpaşa / Antalya T: 0 242 502 00 44 F: 0 242 502 00 11