İSTANBUL SERBEST MUHASEBECİ
EROL DEMİREL
edemirel@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1960. |
| Education: | He graduated from Kabataş Trade High School. He completed his undergraduate studies at Anadolu University Faculty of Economics and Administrative Sciences. He completed his master's degree in Human Resources in the Department of Business Administration at Maltepe University Graduate School of Social Sciences. He completed his doctorate in Accounting Audit at Okan University Graduate School of Social Sciences and is currently in the qualification process. He has a Master's Thesis titled "Precursors and Consequences of Trust Environment in Organizations." |
| Professional Career: | He continues his professional activities in the Beyoğlu District. In the past, he served as the Editorial Director of Mali Çözüm Magazine, Vice Chairman of the Board of Directors of TESMER Istanbul Branch between 2004-2010, Treasurer of ISMMMO between 2010-2013, and Secretary of ISMMMO between 2013-2016. He is an instructor at TESMER Istanbul Branch. He has published numerous professional papers, projects, and articles. He served as Vice President of the ISMMMO Board of Directors between 2016-2019 and as Secretary of the ISMMMO Board between 2019-2022. |
| Personal Information: | He is married and has two children. |
MAHMUT ŞAHİN
mahmut.sahin@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1968. |
| Education: | He graduated from Üsküdar Trade High School. He completed his studies in Accounting and Tax Practices at Anadolu University. |
| Professional Career: | Since 1994, he has been practicing as an Independent Accountant and Financial Advisor in Üsküdar District. He served as the Secretary of the MMMB Association Üsküdar Branch from 2007 to 2009, and as the President of the MMMB Association Üsküdar Branch from 2009 to 2011. From 2010 to 2016, he served as the Deputy District Representative of İSMMMO Üsküdar Branch. He held the position of Secretary General of the MMMB Association Headquarters from 2011 to 2018, and the position of President of the MMMB Association from 2018 to 2021. From 2016 to 2022, he was a member of the İSMMMO Monitoring Committee for Professional Developments. |
| Personal Information: | He is married and a father of two. |
HALİM BURSALI
halim_bursali@ismmmo.org.tr
| Date and Place of Birth: | He was born in Rize in 1963. |
| Education: | He graduated from Vefa High School. He completed his studies in Business Administration and Foreign Trade at Anadolu University. He is currently pursuing a master's degree at Hasan Kalyoncu University. |
| Professional Career: | Since 1987, he has been carrying out his professional activities in Fatih District. He served as the President of the MMMB Association Fatih Branch from 2011 to 2015. Since 2004, he has been serving as an instructor at TESMER Istanbul Branch, and since 2012, he has been serving as an instructor at TÜRMOB. He has authored books on Tax (Procedure) Inspections and Accounting Practices, as well as Financial Statements and Analysis. He held the positions of İSMMMO Monitoring Committee Membership from 2015 to 2016, İSMMMO Fatih District Representation, and TESMER Istanbul Branch Board Membership. He assumed the positions of Chairman of the İSMMMO Publication Board and Membership of the İSMMMO Board of Directors from 2019 to 2022. |
| Personal Information: | He is married and a father of one child. |
YALÇIN SÜTÜTEMİZ
yalcin_sututemiz@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1968. |
| Education: | He graduated from Fatih Trade High School. He completed his undergraduate studies at the Faculty of Business Administration, Anadolu University. He is currently pursuing a Master's degree in Financial Economics at Altınbaş University. |
| Professional Career: | He continues his professional activities in Şişli District. He served as the Deputy District Representative of İSMMMO Şişli from 2013 to 2016, Member of the Istanbul Chamber of Certified Public Accountants Communication Committee with Interns from 2015 to 2016, and Member of the İSMMMO Academy Board from 2016 to 2019. He is an instructor at TESMER Istanbul Branch. He is a member of the Turkish Association of Accounting Experts, the Turkish Institute of Internal Auditors, and the MMMB Association Şişli Branch. He has published articles in the professional field. He has been serving as the District Representative of İSMMMO Şişli since 2016. |
| Personal Information: | He is married and a father of two children. |
ÖZLEM GÜL ER
ozlem.gul@ismmmo.org.tr
| Date and Place of Birth: | She was born in Istanbul in 1975. |
| Education: | She graduated from Kocasinan High School. She completed her studies in the Department of Economics at the Faculty of Economics and Administrative Sciences at Anadolu University. She received education on Marketing, Advertising, and Public Relations at London Cavendish College. After completing her economics education at the London School of Economics and Political Science, she completed her master's degree in Accounting Audit at Marmara University. She has a master's thesis on Payroll Frauds. |
| Professional Career: | Until 2008, she held positions as accounting finance coordinator and CFO in international corporate companies. Since 2008, she has been conducting her professional activities in Bahçelievler District. She served as a Member of the İSMMMO Academy Audit Committee from 2013 to 2016, İSMMMO Bahçelievler District Representative from 2013 to 2019, and Member of the İSMMMO Academy Board from 2016 to 2019. Since 2019, she has been serving as the Chairman of the İSMMMO Professional Practices Audit Committee. |
| Personal Information: | She is married and a mother of one child. |
MUSTAFA GÜN
mustafa.gun@ismmmo.org.tr
| Date and Place of Birth: | He was born in Istanbul in 1982. |
| Education: | He graduated from Prof. Dr. Faik Somer Foreign Language Intensive High School. Following his undergraduate studies in Finance at the Faculty of Economics and Administrative Sciences, Marmara University, he completed his master's degree in Fiscal Law at the Institute of Social Sciences, Marmara University. |
| Professional Career: | Between 2005 and 2011, he worked as an accountant in an international company and later conducted tax audits at a private audit firm. Since 2011, he has been conducting his professional activities independently in the Kadıköy District. He has been selected as a Financial Expert for Istanbul Courts and continues to serve in this capacity. He started working as an instructor at TESMER Istanbul Branch in 2010 and as an instructor for TÜRMOB Independent Audit in 2012. He served as a Member of the İSMMMO Independent Audit Committee from 2011 to 2013 and as the İSMMMO Kadıköy District Representative from 2016 to 2022. During his 12 years of teaching experience, he has contributed to the implementation of many educational projects and continues his duties as an instructor at TESMER Istanbul Branch and TÜRMOB. |
| Personal Information: | He is married and a father of two children. |
ETHEM YÜKSEL KAHVECİ
| Date and Place of Birth: | He was born in Istanbul in 1972. |
| Education: | He completed his primary, secondary, and high school education in Şişli. He graduated from the Department of Business Administration with a specialization in Accounting and Finance at Marmara University. Concurrently with his university education, he worked in various companies and accounting offices related to his field of study. He obtained his master's degree in Accounting and Finance at Marmara University's Institute of Social Sciences. |
| Professional Career: | He began his accounting career in 1990, and after serving as accounting staff, chief, and assistant manager in various companies, he has been practicing as a Certified Public Accountant in his own office since 2001. Together with his team, he provides consultancy services in accounting, labor law, management, finance, and in-house professional training to various companies. He started his teaching career in 1998, teaching General Accounting, Social Security, and Labor Law courses in various private tutorial centers. Since 2005, he has been serving as a lecturer at Istanbul University's School of Social Sciences Vocational School, where he teaches General Accounting to first-year students and Computerized Accounting to second-year students. He also teaches courses on Social Security and Payroll, Labor Law, E-records, E-invoicing, and Finance for non-financial professionals at Istanbul Aydın University's Continuing Education Center campuses in Florya and Beşiktaş. He teaches courses on labor law standards and payroll at Istanbul University's Continuing Education Center. He has also served as an individual accounting instructor at Bilge Adam Information Technologies Academy. He teaches at the master's level at İstinye University. He has provided various conferences and seminars on Social Security and Taxation to accounting instructors at ISMEK. He has participated as a speaker at various times at the Istanbul Metropolitan Municipality Career Days, sharing his experiences with young minds. He gives conferences and seminars on end-of-period transactions in accounting, income and corporate taxes, Social Security, and labor law. He was appointed as a Financial Expert for Istanbul Courts in 2010. He completed the relevant training in 2014 and became a Certified Public Accountant (CPA). In February 2015, he was elected as a member of the Istanbul Professional Unity Provincial Board. He has given nearly 30 training seminars in various districts as a member of the Istanbul Professional Unity Provincial Board responsible for Education. In December 2017, he was appointed as an expert in Accounting, Finance, and Labor Law. In December 2017, he completed the Mediation training and qualified as a Mediator candidate. His professional articles, interviews, and articles are published on various websites. Currently, alongside his profession as a Certified Public Accountant, he continues to give lectures and conferences at various universities. |
| Personal Information: | He is married and a father of three children. |
ALİM KARATAŞ
| Date and Place of Birth: | He was born in Gümüşhane in 1970. |
| Education: | He graduated from Şişli High School. He completed his studies at Hacettepe University, Faculty of Economics and Administrative Sciences, Department of Business Administration. |
| Professional Career: | Since 1999, he has been practicing as a freelance professional in the Şişli district. From 2016 to 2019, he served on the Discipline Committee of the Istanbul Chamber of Certified Public Accountants (İSMMMO). He has taught accounting courses as a faculty member at various universities. He has authored 5 published books. His area of expertise is labor law and social security legislation. |
| Personal Information: | He is married and a father of 4 children. |
TANER YÜCEUR
tyuceur@ismmmo.org.tr
| Date and Place of Birth: | He was born in Kars in 1969. |
| Education: | He graduated from the Faculty of Business Administration at Anadolu University. |
| Professional Career: | Since 2000, he has been operating as an Independent Certified Public Accountant in the Bağcılar district. He served as Deputy Chamber Representative of Bağcılar between 2000 and 2007, and as Chamber Representative of Bağcılar between 2007 - 2010 and 2013 - 2015. He holds a certificate as an Independent Auditor (KGK). He continues to serve as an expert witness and mediator. Additionally, he has held managerial positions in various civil society organizations. He served as a member of the Discipline Committee of the Istanbul Chamber of Certified Public Accountants (İSMMMO) from 2016 to 2019 and from 2019 to 2022. |
| Personal Information: | He is married and a father of two children. |
