The Disciplinary Process of Accounting Professionals and Comparison of Disciplinary Process Between Two Union The ACCA in United Kingdom with TURMOB in Turkey

Abstract

Accounting profession, is in the process of institutionalization in the last 30 years. In this process, we have tried to be placed on professional ethics and is indispensable to the discipline of the concept of professional accountants. Professionals of the discipline process is an ongoing process until the closing stages of the case file, starting with the complaint or notice stage. As can be penalized acquitted professionals in this process as well can travelers. Disciplinary actions in Turkey; reprimand, warning, temporarily retain the professional activities, dismissal, removal and cancellation of the internship sworn adjectives can be given disciplinary punishment. In the global world of business, it is affected by the international accounting structure. Therefore, TURMOB (Union of Chambers of Certified Publici Accountants Turkey) is in cooperation with many international organizations. The disciplinary process in Turkey and the penalties applied should be acceptable at international level. For this aim, the application of the disciplinary process in Turkey compared with practices in the UK ACCA (Association of Chartered Certified Accountants) aims to determine differences and similarities.