TÜRMOB, the Union of Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey, is the national professional body with the sole authority to award professional license. TÜRMOB was founded in 1989 with the Law 3568 on Certified Public Accountancy and Sworn-in Certified Public Accountancy.
The organizational structure of the TÜRMOB is supported by two distinct Chambers:
- Chambers of Certified Public Accountants (SMMM) and
- Chambers of Sworn-In Certified Public Accountants (YMM)
- 81 Chambers form the TÜRMOB, of which 73 are SMMM Chambers and 8 are YMM Chambers.
TÜRMOB is the national umbrella for the local Chambers.
The Union renders a public service and is founded primarily to carry out activities to insure the development of the profession and the protection of due interests of the members of the profession and the preservation of professional dignity, ethics, order and traditions.
To comply with the aforementioned duties and responsibilities, the Union extends a continuous and intensive effort especially in areas such as practical training, licensing, professional rules and regulations, publishing and membership and participates in the activities of international professional organizations.
In order to fulfill its duties such as the development of the profession, protection of interests of its members and the preservation of professional ethics and order, the Union carries out comprehensive efforts in areas like awarding of licenses, practical training, examinations, standard setting, quality control, application and enforcement of professional standards, professional rules and regulations, publications and continuous professional education.