A Research on the Educational Requirements to Become a Certified Public Accountant

Abstract

Accounting as a profession gained legal basis with the entry into force of Law No. 3568 on 13.06.1989. In the first section of this law titled “General Provisions”, professional titles were specified and the “general” and “special” conditions for having these titles were set forth. While Law No. 5786, which entered into force on 26.07.2008, made radical changes to Law No. 3568, changes were also made to the conditions for having accounting professional titles. With these regulations, the right to become an CPA was granted to many graduates of undergraduate programs specified in the law and even to graduates of other educational programs who met the postgraduate graduation requirement in the programs specified in the law. In this study, it was examined whether the “General Accounting” course, which we think should be included in the curricula of the programs that provide basic information required to practice the accounting profession and therefore provide undergraduate education and grant the right to become a CPA to their graduates, was included in the curricula of the “Law” and “International Relations” programs and the right to become a CPA given to the graduates of these programs was evaluated in line with the findings obtained.