Under the institution of sworn fiscal consultancy, whose principles and rules are governed by the Independent Accountants, Independent Accountants and Fiscal Consultants, and Sworn Fiscal Consultants Act (Statute 3568) in Turkey, the finance ministry has turned some of the elements of its oversight functions to "Sworn Fiscal Consultants". Employing a specially-designed methodology and staff of experts, our company examines the statutory books and records of accounts of the clients that it serves to determine whether or not they are in compliance with the requirements of tax law. One objective of this service is to identify flawed practices early and head off any tax risks that may ensue from them.

In addition to full-certification services, our company also provides sworn fiscal consultancy services in the following areas as well:

• Certification of company share capital increases
  
  
  • Capitalizing asset revaluation funds
  • Capitalizing internal resources
  • Verifying that capital has been paid
    
• Fixed asset revaluations
  
• Determining and verifying investment tax allowances
  
• Certifying VAT refunds
  
• Other certifications that sworn fiscal consultants are authorized to perform