Turkey: Troy Bağımsız Denetim ve SMMM Ltd. Şti. HSY Bağımsız Denetim ve YMM A.Ş. Kavram Bağımsız Denetim ve YMM A.Ş. Olgu Bağımsız Denetim ve YMM A.Ş. Hasan Yalcin, HSY Audit Managing Partner www.crowehorwath.com.tr
Troy Bağımsız Denetim ve SMMM Ltd. Şti. About Us Troy Bağımsız Denetim was established in 1997 by our executive partner, Mr. Atila Taşpınar and in a short time has became one of the leading certified public accountancy firms. Today, Troy Bağımsız Denetim is a respected professional firm, able to provide its clients local and international advice as a member of Crowe Horwath International. 53
Troy Bağımsız Denetim ve SMMM Ltd. Şti. (continued) Ever since the establishment of Troy Bağımsız Denetim, we have built an experienced team who are recognized experts in their fields. By continually investing in our people we have developed a highly skilled team able to provide a full range of business and financial advisory services to local and international clients In today s complex global environments, Troy Bağımsız Denetim will be at your side, offering constructive solutions and providing a wide range of competitively priced, professionally delivered services 54
Troy Bağımsız Denetim ve SMMM Ltd. Şti. Services Audit Tax Advisory Audit and Assurance Tax Consulting and Certification VAT Advisory and VAT Refunds Corporate Finance Business Services and Compliance Company Formation and Legal Advice Real Estate Advisory 55
HSY Bağımsız Denetim ve YMM A.Ş. About Us HSY Audit is an auditing and consulting firm offering the needed service to its customers in the fields of financial advisory, management advisory, internal auditing and corporate finance as well as independent auditing, tax auditing, certified councillorship services with local experience and global network. HSY Audit consist of 5 partners and 55 staff with 3 offices which are located European and Asian Side of Istanbul. 56
HSY Bağımsız Denetim ve YMM A.Ş. Services Audit Tax Advisory Audit Full Acknowledgement Services Other Acknowledgement Services VAT Refund Services Tax and Financial Legislation Services Institutionalization and Management Management of Sales and Marketing Processes Revenue Increase and Cost Reduction Processes Strategic and Organizational Structuring Processes Information Technologies Management 57
HSY Bağımsız Denetim ve YMM A.Ş. Offices Head Office ASTORIA KEMPINSKI Büyükdere cad. No: 127 A Kule, K: 22 D: 2201 Esentepe / Şişli / İstanbul Office Büyükdere Cad. Naci Kasım Sok. Hüseyin Özer İş Merkezi No: 3 K: 5 D: 8 Mecidiyeköy / Şişli / İstanbul Office Ataşehir Bulvarı, 4. Cadde, Mimoza 2/6 K:1 D:4 Ataşehir / İstanbul 58
HSY Bağımsız Denetim ve YMM A.Ş. References 59
HSY Bağımsız Denetim ve YMM A.Ş. Books 60
Kavram Bağımsız Denetim ve YMM A.Ş. About Us By means of the authorization certificates, Kavram have been providing audit services since 1987 to: Publicly held companies and intermediary finance institutions in the name of Capital Markets Board Banks, insurance companies, special finance institutions in the name of the Undersecretariat of Treasury, Banking Regulation and Supervision Agency Energy companies in the name of Energy Market Regulatory Authority Corporations in the name of Ministry of Finance Also providing advisory services in various tax and financial topics. 61
Kavram Bağımsız Denetim ve YMM A.Ş. (continued) According to a search by FORBES: Kavram protected its place at 2009 in Turkey s biggest audit firms. In the ranking made according to the revenues of the firms audited prior to the rotation of audit firms at 2010, Kavram is set 10th at 2008 and 8th at 2009 among the audit companies. 62
Kavram Bağımsız Denetim ve YMM A.Ş. Services Audit Audit Tax Advisory Income Tax and Corporate Tax Transactions VAT Transactions Other Tax and Attestation Services Tax Disputes Tax Consultancy Domestic and Non-Domestic Companies Transactions National and International Accounting Standards Applications Establishment Of Internal Control System and Application of Internal Control Establishment of Corporate Management Systems Preparation Of Financial Tables According To Basel II Criteria Small and Medium Sized Enterprises Consultancy Valuation/Assessment and Reporting Seminar and Conferences 63
Olgu Bağımsız Denetim ve YMM A.Ş. About Us Olgu Bağımsız Denetim was established in the year 2006 by 23 chartered accountants centered in İzmir. In the year 2008, Olgu Bağımsız Denetim was authorized by both Capital Market Board (CMB) and Banking Regulation and Supervision Agency (BRSA) and began its operations. Olgu Bağımsız Denetim has 3 working offices in İzmir and 3 communication offices, 2 of them are located in İstanbul and 1 of them is located in Manisa. 64
Olgu Bağımsız Denetim ve YMM A.Ş. Services Audit Tax Advisory Audit and Assurance Tax Consulting and Certification Company Law Foreign Exchange Regulations Foreign Investments 65
Crowe Horwath Turkey There is very good synergy between existing and the new members firms. This will lead to greater brand recognition of Crowe Horwath International in Turkey and as well place us among the top 10 accounting firms. The 4 firms will be working under an umbrella agreement. 66