ACCOUNTING
Required Qualifications
1. Meet the eligibility requirements for expert witnesses specified in Article 10 of Law No. 6754 on Expert Witnesses and Article 38 of the Expert Witness Regulation.
2. Graduate from a university department offering a bachelor's degree in accounting, finance, economics, business administration, banking, or from banking and insurance schools; or have worked as a manager in accounting units of institutions or organizations; or hold a Certified Public Accountant (SMMM) and/or Sworn-in Certified Public Accountant (YMM) license; or have worked as a member of the Court of Accounts.
3. For applying as an expert in the "Audit" sub-specialty, hold an independent auditor certificate.
According to the third paragraph of Article 11 of Law No. 6754, "While deciding on registration in the registry, the regional board first evaluates whether the applicant meets the requirements of Article 10 and, among those who meet the conditions, considers the applicant's professional experience, in-service trainings, or certificates demonstrating expertise to select the most competent applicants." Accordingly, in determining the most competent applicants;
- Graduates from departments relevant to the main or sub-specialty areas of the faculty,
- Applicants who have completed a master's or doctoral degree in their applied sub-specialty areas,
- Applicants with professional development activities, in-service training, professional and academic works, and achievements in their sub-specialty area are considered.
BANKING AND FINANCE
Required Qualifications
1. Meet the eligibility requirements specified in Article 10 of Law No. 6754 and Article 38 of the Expert Witness Regulation.
2. Graduate from faculties of political sciences, economics and administrative sciences, or banking and insurance schools; or have worked as managers, experts, or inspectors in banks or related institutions or organizations.
Competence is evaluated based on:
- Holding any of the licenses listed in Article 5 of the Communiqué VII-128.7 on Licensing and Record Keeping for Capital Market Activities (Capital Market Activities Level 1,2,3 Licenses, Derivatives License, Corporate Governance Rating License, Credit Rating License, Residential Valuation License, Real Estate Valuation License),
- Having master's or doctoral and higher academic work in programs relevant to the specialization,
- Holding an Independent Auditor certificate from KGK and/or being licensed as a Certified Public Accountant (SMMM) and/or Sworn-in Certified Public Accountant (YMM) under Law No. 3568,
- Having professional development activities, in-service training, professional and academic works, and achievements in the sub-specialty area.
BUSINESS MANAGEMENT AND CORPORATE GOVERNANCE
Required Qualifications
1. Meet the eligibility requirements specified in Article 10 of Law No. 6754 and Article 38 of the Expert Witness Regulation.
2. Graduate from faculties of political sciences, economics and administrative sciences, or banking and insurance schools; or have worked for at least 5 years in managerial positions in institutions or organizations.
3. For applying in the "Human Resources" sub-specialty, graduate from the Human Resources Management department or have managerial experience in the human resources units of institutions or organizations.
4. For applying in the "Building and Facility Management and Applications" sub-specialty, graduates with undergraduate, master's, or doctoral degrees in real estate development, or graduates from civil engineering or architecture departments can apply.
Competence is evaluated based on:
- Graduates from departments relevant to the main or sub-specialty areas of the faculty or school,
- Applicants with master's or doctoral degrees in their sub-specialty areas,
- Professional experience in internal auditing, risk management, or management consulting,
- Professional development activities, in-service training, professional and academic works, and achievements in the sub-specialty area.
TAXES AND FINANCIAL OBLIGATIONS
Required Qualifications
1. Meet the eligibility requirements specified in Article 10 of Law No. 6754 and Article 38 of the Expert Witness Regulation.
2. Graduate from faculties offering undergraduate programs in economics, business, finance, or banking; or work/have worked as specialists, managers, or inspectors at the Ministry of Treasury and Finance or its affiliated organizations; or hold a Certified Public Accountant (SMMM) and/or Sworn-in Certified Public Accountant (YMM) license; or have worked as a member of the Court of Accounts.
Competence is evaluated based on the same criteria as above.
CUSTOMS AND FOREIGN TRADE
Required Qualifications
1. Meet the eligibility requirements specified in Article 10 of Law No. 6754 and Article 38 of the Expert Witness Regulation.
2. Be a customs broker or assistant customs broker; or work/have worked as an inspection officer, manager, chief manager, specialist, controller, or inspector in the central or provincial customs and foreign trade units of public institutions and organizations.
3. For the "Smuggling and Contraband Goods" sub-specialty, applicants who have worked for at least 5 years in anti-smuggling units of the General Directorate of Security or the General Command of the Gendarmerie can also apply.
Competence is evaluated based on:
- Applicants with master's or doctoral degrees in their sub-specialty areas,
- Professional development activities, in-service training, professional and academic works, and achievements in the sub-specialty area.