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To whom can a CPA in Türkiye deliver documents belonging to a client he cannot reach?

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REGULATION ON WORKING RULES AND PRINCIPLES OF CERTIFIED PUBLIC ACCOUNTANTS AND CERTIFIED PUBLIC ACCOUNTANTS (1)

Termination of Contract

Article 26 – (Amended:O.G-21/11/2007-26707)

The parties may terminate the contract between themselves at any time for justified reasons or with their mutual consent.

In this case, the books and documents received shall be returned to their owners within one month by preparing a handover report. If the handover does not take place, the situation shall be notified to the chamber by the professional.

The parties’ rights to compensation are subject to general law rules.

Failure to pay the fee and the documents entrusted to the professional are not reliable and sound are the professional’s legitimate grounds for termination.

Storage and Return of Books and Documents

Article 27 – Professionals are obliged to preserve the books and documents entrusted to them in good faith for the period required by their work and to return them at the end of the work. However, in cases where the return of books and documents is notified to the owner in writing, the storage obligation ends within one month from the date of notification. Books and documents not received by their owners within one month from the end of the work are delivered to the tax office to which the relevant parties are affiliated with a letter.


Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.


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