THE EDUCATION-RELATED DEVELOPMENTS IN ACCOUNTING PROFESSION IN TURKEY: A COMPARATIVE REVIEW WITH INTERNATIONAL EDUCATION STANDARDS

The present study has two main aims: the first aim is to reveal to what extent educational status of professional accountants in Turkey have changed from 1992, when the edict on accounting practices in Turkey was issued, up to beginning of 2018. The second aim of the study is to reveal to what extent the education-related regulations and activities for accounting professionals in Turkey are in accordance with the International Education Standards (IESs). For the purpose of the study, we investigated the current regulations and activities on education for professional accountants in Turkey by comparing them to the general framework of IESs for Professional Accountants issued by the International Federation of Accountants (IFAC)