Week |
Subject |
Related Preparation |
1) |
• Explain the content of the course.
• Explain the importance of ethical behavior in terms of accounting.
• Applies case studies |
Presentation and resources of the lecturer |
2) |
• Ethics and related concepts |
Topics covered in the course will be repeated |
3) |
• Theories of Ethics
• Consequential theories
• Process-based theories |
Topics covered in the course will be repeated |
4) |
• Accounting professional organizations
• Accounting profession and ethics
• Developments affecting the accounting profession
• Case study |
Topics covered in the course will be repeated |
5) |
• Introduction to Law No. 3568
• General provisions section
• Articles 1-13 of Law No. 3568
• Sample question solution |
Topics covered in the course will be repeated |
6) |
• Establishment and operation of SMMM and CPA Chambers according to Law No. 3568 (Article 14-27) |
Topics covered in the course will be repeated |
7) |
• Establishment, operation and other provisions of TÜRMOB according to Law No. 3568 (Article 28-52) |
Topics covered in the course will be repeated |
8) |
• Explains TÜRMOB bodies.
• Lists the TÜRMOB general assembly |
Topics covered in the course will be repeated |
9) |
• Regulation on Ethical Principles of Professional Accountants of Certified Public Accountants and Sworn Financial Advisors |
Topics covered in the course will be repeated |
10) |
• Explains the purpose of the Independent Accountancy, Certified Public Accountancy and Sworn-in Certified Public Accountancy Disciplinary Regulation.
• Classify disciplinary punishment types.
• Explains the process of disciplinary investigations.
• Defines disciplinary penalties.
• Analyze and analyze the questions related to this subject in the Free Accounting and Financial Advisorship Internship Exam. |
Topics covered in the course will be repeated |
11) |
• Regulation on Certified Public Accountantship and Certified Public Accountant Examination Regulation for the Independent Accountant and Financial Advisory Internship Regulation |
Topics covered in the course will be repeated |
12) |
• Explains the purpose of the Certified Public Accountancy Certification Regulation.
• Describe the certification procedures.
• Discusses the responsibilities of certification to YMM.
• Defines the penalties that the CPA is exposed to due to errors and frauds in the certification process.
• Analyze and analyze the questions related to these subjects in the Free Accounting and Financial Advisorship Internship Exam. |
Topics covered in the course will be repeated |
13) |
Regulation on Working Procedures and Principles of Independent Accountants, Certified Public Accountants and Chartered Accountants |
Topics covered in the course will be repeated |
14) |
• Regulation on the Principles of the Fees of Independent Accountants, Certified Public Accountants and Chartered Accountants |
Topics covered in the course will be repeated |
15) |
Final Exam |
Topics covered in the course will be repeated |
16) |
Final Exam |
Topics covered in the course will be repeated |