Scope & disclosure
What we deliver, and what we refer out
Turkish professional services are split across several regulated bodies. No single firm can legally do everything. We are transparent about where our SMMM signature ends and where a partner takes over — so you never get a surprise handoff mid-engagement.
We deliver under SMMM scope
As a Certified Public Accountant (SMMM) licensed by TURMOB, Gülseren Çalkan can prepare, file, and sign off on the full compliance lifecycle: bookkeeping, monthly and annual tax returns, payroll, SGK, VAT, customs, transfer pricing documentation, international tax advisory, financial reporting, due diligence, liquidation, incentive filings, and administrative-phase tax-dispute support.
For services outside SMMM scope, we coordinate with vetted partners. You sign one engagement with us; we issue one invoice; we manage partner handoffs behind the scenes.
What we coordinate with partners
| Service | Why it's out of SMMM scope | Partner type |
|---|---|---|
| YMM Tam Tasdik (full certification) report | Requires Yeminli Mali Müşavir (Sworn-in CPA) title, a senior credential above SMMM with a separate exam and 10-year track. | Partner YMM, co-signed engagement |
| VAT refund tasdik report above the legal threshold | When a KDV refund exceeds the annually-set YMM threshold, the report must be signed by a YMM. | Partner YMM |
| Statutory independent audit (KGK-registered) | KGK (Public Oversight Authority) licenses a separate profession; audit firms must be registered and rotated per regulation. | KGK-registered audit firm |
| Court representation in tax litigation | Courtroom stages require a qualified attorney. SMMMs can support administrative settlement but not represent at the court stage. | Tax attorney |
| Work permit / residence permit formal filing | Immigration procedures require a licensed immigration consultant or attorney. | Immigration law firm |
| Investment advisory / portfolio management | SPK (Capital Markets Board) license required. | SPK-licensed advisor |
| Banking / lending product recommendation | Regulated by BDDK (Banking Regulation and Supervision Authority). | Licensed financial advisor |
| Insurance brokerage | Regulated by SEDDK. | Licensed insurance broker |
| Tapu (land registry) title transfer signing | Registered attorney or owner must appear at the Land Registry Office. | Real estate attorney |
| Notary functions | Notarization is an exclusive profession. | Noter (notary) |
Why we publish this
Foreign clients often encounter Turkish firms that promise "full service" and then silently hand parts of the work to unnamed third parties — often at an extra cost discovered only on the final invoice.
We believe that transparent scope is a trust signal, not a limitation. Declaring what we do ourselves and what we coordinate gives you a clean engagement, protects you from unqualified signatures, and makes the real deliverable visible before you sign.
If a service you need is on the partner list, tell us. We will bring the right specialist in on the first call and quote the combined engagement upfront.
Have a question about scope?
Ask on a free 20-minute call — we'll tell you upfront whether it's our work or a partner's.
Book your free call