Tax · 11 min read · Updated: 2026-10-26

How to choose a mali müşavir (accountant) in Türkiye: questions to ask, fees and switching accountants

Your mali müşavir is the outside person your company trusts most every month. Choosing the right one, and switching smoothly when needed, comes down to a few simple checks.

In short

• In Türkiye, bookkeeping and tax return services are provided under Law No. 3568 by professionals holding the titles of serbest muhasebeci mali müşavir (SMMM, certified public accountant) and yeminli mali müşavir (YMM, sworn financial adviser).
• When choosing a mali müşavir, sector experience, knowledge of e-documents and e-ledgers, availability, scope of service and a written contract matter as much as the fee.
• A minimum fee schedule for accountants is published every year; the actual fee depends on company type, document volume, number of employees and extra services.
• When switching accountants, choosing the start of a period as the handover date and handing over ledgers, returns and passwords with a written list prevents problems.
• The e-Beyanname (electronic tax return) agency relationship and access to your pre-accounting software should be moved from the old accountant to the new one on handover day.

You've just set up a company, or you're not happy with your current mali müşavir (licensed accountant). One friend gave you a name, another gave you a different one. The fees don't match and it isn't clear how to tell who suits you.

Choosing a mali müşavir isn't just comparing prices. You're choosing the person you'll hand your documents to every month, ask your tax questions and trust with your company's official records.

In this article we answer how to choose a mali müşavir step by step: who can provide the service, what to ask in the meeting, what drives the fee, what goes into the contract and how to switch accountants smoothly. For setting up a good working routine afterwards, see working with your accountant.

Part 1 · Titles Who is a mali müşavir, and who can provide the service?

In Türkiye the accounting profession is regulated by Law No. 3568 on Certified Public Accountants and Sworn Financial Advisers. The service people casually call "the accountant" is mostly provided by an SMMM (serbest muhasebeci mali müşavir).

Make sure the person you'll work with holds the professional title and is registered with their chamber. You can do this by asking for their chamber registration number and checking it with their SMMM chamber or TÜRMOB (the Union of Chambers of Certified Public Accountants).

Part 2 · Criteria What should you look for when choosing a mali müşavir?

A good mali müşavir keeps you free of surprises in the tax calendar, answers your questions within a reasonable time and warns you before big decisions. To gauge this in the first meeting, look at the criteria below.

Criteria for choosing a mali müşavir

• They have other clients in your sector and know its tax issues (for example e-commerce, construction, healthcare, exports).
• They're on top of e-Fatura, e-Arşiv and e-Defter (e-ledger) processes and can tell you when you need to switch to which e-document.
• They're open to receiving documents from software or a regular document pack instead of paper folders.
• The contact channel and response time are clear from the start: who to reach, through which channel, within how long.
• It's clear who at the office will handle your work; there's a named person who knows you.
• They put the scope and fee in a written contract.
• They tell you up front how out-of-scope work (incentive applications, change of company type, VAT refunds) will be priced.

Part 3 · The meeting What should you ask a mali müşavir in the first meeting?

The first meeting is an introduction for both sides. The eight questions below let you compare several offers on the same basis. Write down the answers.

1. Which work is included in the monthly fee, and which is charged separately?
2. By which date each month, and how, do you want me to deliver documents?
3. Do you send me a summary or the tax due before returns are filed?
4. Who files the SGK notices when an employee starts or leaves, and when?
5. What's the most common tax mistake you see in my sector?
6. Do you track my e-Fatura, e-Arşiv and e-Defter switch dates?
7. How do I reach you with an urgent question, and how quickly?
8. Would it make your work easier if I gave you access to my pre-accounting software or sent you a monthly document pack?

The last question matters. Giving your mali müşavir read access instead of collecting and emailing documents every month saves both sides time. We explain how this works in Heyşirket below.

Part 4 · Fees What determines mali müşavir fees in 2026?

A minimum fee schedule for accounting services is published every year. It's prepared through the work of TÜRMOB and comes into force after ministry approval. As the name suggests, it shows the floor; the actual fee is set above it depending on the size of your business.

So a single "accountant fee" you see online may not fit you. We explain how company type affects obligations in sole proprietorship or limited company. The main factors that set the fee are:

Part 5 · Contract What should a mali müşavir contract include?

The relationship with a mali müşavir is set up with a written service contract. The contract isn't just paperwork; it's the answer to any later "that wasn't my job" argument.

What the contract should include

• Scope of service: books, returns, payroll, SGK notices, advice
• Monthly fee, payment date and how it's updated each year
• Document delivery date and method
• Out-of-scope work and how it will be charged
• Contract term and the notice period for termination
• How and when ledgers, documents and passwords are handed over on termination
• Confidentiality and protection of personal data

If your mali müşavir will file your returns, an e-Beyanname agency relationship is also set up. It lets the accountant submit returns on your behalf in GİB's systems (GİB is the Turkish Revenue Administration). When you switch accountants, this relationship must be ended and set up with the new one.

Part 6 · Handover How do you switch to a new mali müşavir?

Switching accountants is a migration, like switching software. Badly planned, a return falls through the cracks or an SGK notice is late. Well planned, it's done in a few days.

Steps to switch accountants

1. Choose the handover date

   If possible, choose the start of a month or quarter. That makes it clear who files which period's return. Switching mid-year is possible, but a change close to year-end closing burdens both sides.

2. Notify the old accountant in writing

   Give written notice, respecting the notice period in the contract. State clearly the last period whose return they'll file and the handover date.

3. Prepare a handover list

   Include the statutory ledgers and e-Defter receipts, filed returns and tax assessments, SGK notices, the fixed asset list, open matters and any ongoing tax audits. Have both sides sign the list.

4. Take over passwords and permissions

   End the e-Beyanname agency relationship with the old accountant and set it up with the new one. Remove the user permissions you gave the old accountant in SGK e-Bildirge, your e-document provider, the bank and similar systems, and give the new accountant what they need. The financial seal and e-signature belong to your company; they aren't handed over, so check who holds them.

5. Change software access on the same day

   In your pre-accounting software, close the old accountant's user and invite the new one. Done on the same day, no documents fall through.

6. Check together in the first month

   Before the first return, have a short check-in with the new accountant: were carried-forward VAT, provisional tax and employee details transferred correctly?

Part 7 · Product How do you work with your mali müşavir in Heyşirket?

In Heyşirket's pre-accounting module you can work with your accountant in two ways. Both can be used together.

• Access with the accountant role: You invite your accountant as a user and give them the Mali müşavir (Accountant) role. They see invoices, expenses, payments and reports and can export reports; they can't change company settings or the user list.
• Monthly document pack: On the Mali müşavirim (My accountant) screen in Settings, you save your accountant's email and turn on the monthly document pack. On the day you choose each month, the previous month's sales invoices, incoming invoices and expenses go to your accountant with their PDFs and a VAT summary.

When you switch accountants, close the old user's access, invite the new one and update the email on the Mali müşavirim screen. The steps are in the team and roles guide. Pre-accounting is included in the Profesyonel and Premium packages.

Are you a mali müşavir yourself? Have a look at our page for accounting firms, Heyşirket for accountants, and the accountant partner programme.

Add your mali müşavir Save your accountant's email and turn on the monthly document pack; no more chasing documents at month end. Open My accountant

Author: Heyşirket Editorial Team