Training Information

• Training Method: Online Training
• Training Dates: January 30 - February 22, 2026
• Training Duration: 48 Hours
• Number of Participants: Minimum 60 / Maximum 100

Each program is held with at least 60 and at most 100 participants. Programs with fewer than 60 applicants will not be opened; applicants will be informed. Those willing will be transferred to other programs; those unwilling will have their fees refunded or held for the next program upon agreement.

Applicants must send photos of their CPA (YMM) or SMMM licenses to usem@uludag.edu.tr.

Exemption Status

This training program is organized as a short course for the following exempt professional groups:

• Independent auditors authorized by the Public Oversight, Accounting, and Auditing Standards Authority are exempt.
• Professionals subject to Law No. 3568 are exempt from the following training topics: Basic Accounting, Accounting Standards, Corporate Governance Principles, Financial Management, and Financial Reporting. They will take 48 hours of training instead of 84 hours.

Training Description

On February 1, 2022, the Regulation on the Audit of Cooperatives and Their Upper Organizations was published in the Official Gazette (No. 31737). According to this regulation, external auditors conducting audits are: independent auditors authorized by the Public Oversight, Accounting, and Auditing Standards Authority, professionals subject to Law No. 3568, or personnel authorized by the relevant ministry in unions/central unions.

According to Article 17 of the regulation, training for external auditors is provided by the Ministry, authorized public institutions, professional organizations, or universities. Certificates are valid for 5 years, after which renewal training is mandatory.

Training Program

Each lesson is 50 minutes. To receive a certificate, participants must attend at least 75% of each lesson. The training is supervised by the Ministry of Trade, and attendance is mandatory. Applicants should choose a program that does not conflict with their other activities.

Certificate Process

• A certificate of participation is given at the end of the training. It includes name, surname, ID number, issue date, validity period, and certificate number.
• At least 75% attendance is required for each lesson. Participants not meeting this requirement will not receive a certificate, and fees will not be refunded.
• The certificate is valid for 5 years. Renewal training (minimum 20 hours) is required to extend the validity.

Training Process

• Training will be conducted via live online sessions.
• Internet access and an adequate internet package are required.
• A device with camera and microphone (phone, tablet, or computer) is necessary.
• Participants must log in during scheduled lesson times with camera and microphone on.
• Usernames and passwords will be sent via email before the training.
• The system will remain open for 7 days after the training; it will close at 23:00 on the 7th day.
• A WhatsApp group will be created; only the administrator will post, sharing support information.
• Questions can be sent to usem@uludag.edu.tr.

Important Information

• Certificates are issued for participants attending at least 80% of the training. Participants attending 79% or less will not receive a certificate.
• Certificates will be issued after institutional checks and sent via PTT Cargo. Address and contact details must be up-to-date.
• Applications and payments are made online. Installments are not available for credit/debit card payments.
• Corporate invoice payments: 0850 840 8543.
• Refunds for participants unable to attend due to valid reasons may take approximately 1 month due to internal procedures. Consider this before final registration.