Changing accountants in Turkey: handover and opening-state checks
When changing the accountant of a Turkish company, RelocationTR recommends documenting the handover in a written inventory: a list of documents, periods, reconciliations and authorisations, with a separate list of the gaps identified. This way the owner and the new provider see the same opening state of the books. It is not recommended to hand over personal passwords or private e-signature keys: use lawful authorisations and revoke previous access. Before handover, check how the contract describes ending the engagement, transferring materials and the parties’ responsibilities. Below you will find the handover inventory, a missing-documents log, a step-by-step process and questions for your contract.
Who this guide helps
- Owners of Turkish companies who are changing accountants and want to record exactly what has been handed over and for which periods.
- A new provider and a director who need to agree the opening state of the books and the list of gaps.
Scope and boundaries
- This page does not state that an accountant can be changed at any time: the terms for ending the engagement are set by the contract and applicable rules, which must be checked separately.
- This page does not cover restoring the books for missed periods, penalties or tax consequences: there is a separate page on restoration (in Russian).
- These are recommendations on documenting a handover, not legal advice and not a guarantee of any result.
What to record at handover
RelocationTR recommends documenting the handover of accounting in an inventory of documents, periods, reconciliations and authorisations, with a list of the gaps identified. This is a recommendation, not a legal requirement.
- Documents: exactly what has been handed over and in what form.
- Periods: which periods of accounting have been handed over and in what condition.
- Reconciliations: which reconciliations have been completed as of the handover date.
- Authorisations: which authorisations the previous provider had and which the new one needs.
- Gaps: what is missing and who should supply it.
Handover inventory: blocks, evidence, responsibility
| Inventory block | What to include | How to evidence it | Who is responsible |
|---|---|---|---|
| Documents | Source documents, contracts, statements and counterparty correspondence under an agreed list | A signed list stating the format (paper or electronic) | The previous provider hands over; the owner receives |
| Periods | A list of the periods handed over, with the status of each | A status note for each period in the inventory | Both providers jointly; the owner approves |
| Reconciliations | Reconciliations of bank statements and counterparty balances as of the handover date | Written confirmations or replies on the reconciliations | The previous and the new provider |
| Authorisations and access | Which authorisations the previous provider had, which the new one needs, and which access must be revoked | A written list of authorisations and a note that previous access has been revoked | The owner |
| Gaps | A list of the gaps identified | The missing-documents log | The new provider maintains it; the owner oversees it |
The missing-documents log
It is convenient to keep the list of identified gaps as a separate log, so that each gap has a period, a source and a person responsible.
- The period the gap relates to.
- A description of the missing document or reconciliation.
- The likely source: the previous provider, the bank, a counterparty, a company employee.
- To whom and when a request was sent, and what reply was received.
- The decision taken: document obtained, reconstructed, or the question referred for separate consideration.
The handover step by step
- Check your contract for the terms on ending the engagement, handing over materials and notice; this page does not state deadlines or consequences.
- Agree in writing with both providers what will be handed over and on what date.
- Prepare the inventory of documents, periods, reconciliations and authorisations.
- Carry out the reconciliations as of the handover date and attach written confirmations.
- Set up the new provider's authority lawfully and revoke previous access; do not hand over personal passwords or private e-signature keys.
- Keep the missing-documents log and decide separately whether additional work is needed for missed periods.
Roles and responsibility under the contract
- Previous provider: hands over materials under the inventory within the terms of its own contract.
- New provider: receives the materials, keeps the gap log and confirms the opening state.
- Owner: approves the inventory, sets up authorisations and oversees the gap log.
- Check how the contracts describe responsibility for errors and deadlines. Disputed terms need a separate review.
Legal framework and limits of this page
Law No. 3568 (Article 2) describes the professional activity of bookkeeping, reporting and financial consulting. This page does not state that every instance of internal bookkeeping must be carried out by a licensed professional.
The titles SMMM and YMM may not be used without a legal right to them (Law No. 3568, Article 3). If the new provider uses either title, ask it to state the basis in writing. This page does not state that RelocationTR or its staff hold either title.
Common mistakes when changing accountants
- Handover without an inventory, so it is unclear what was handed over and for which periods.
- Gaps are discovered later and are not recorded in a log.
- Previous access stays active after the provider changes.
- Personal passwords or a private e-signature key are given to the new provider.
- The contract with the previous provider is checked only after the handover has started.
Discuss your documents and task
If you are preparing to change accountants, send us a list of the documents, periods and access rights you have, together with the text of your contract terms, and we will help draft the inventory and the gap log.
Discuss the taskFrequently asked questions
What should a handover inventory for accounting include?
RelocationTR recommends including documents, periods, reconciliations and authorisations, plus a separate list of the gaps identified. This is a documentation recommendation, not a legal requirement.
Should I give a new accountant my personal passwords and e-signature key?
This is not recommended. Use lawful authorisations and revoke previous access; do not hand over personal passwords or private e-signature keys. The specific procedure for granting authority depends on the system and is not described here.
What should I do if gaps are found during the handover?
It is recommended to enter them in the missing-documents log with the period, source, person responsible and the reply to each request, and then decide separately how to close each gap. Whether to restore the books for missed periods is a separate question.
Must the new accountant be an SMMM or YMM?
This page does not make that statement. Law No. 3568 describes the professional activity of bookkeeping, reporting and financial consulting (Article 2), and the titles SMMM and YMM may not be used without a legal right to them (Article 3). If a provider uses either title, ask it to state the basis in writing.
Who is responsible for the previous accountant's errors?
Review the previous provider’s contract: which errors and periods it covers and how responsibility is described. A dispute needs a separate assessment of the documents and applicable rules.
Primary sources
Prepared by RelocationTR. The dates below refer to checks of the cited source provisions.
- Law No. 3568, Article 2Provision checked: 2026-10-01
- Law No. 3568, Article 3Provision checked: 2026-10-01