What Is Certified Public Accountant (Serbest Muhasebeci Mali Müşavir, SMMM)?
A Serbest Muhasebeci Mali Müşavir (SMMM) is a licensed professional under Türkiye's Law No. 3568 who keeps company books, prepares tax returns and provides day-to-day accounting and tax advice.
The SMMM title is granted to professionals who complete the education, articled training and examination requirements set out in Law No. 3568, and holders are registered with the chamber of certified public accountants in their province.
An SMMM handles a company's day-to-day financial life: maintaining accounting records, keeping the statutory books, preparing and filing tax returns, running payroll and social security declarations, and giving routine tax advice.
In practice, any company in Türkiye with a bookkeeping obligation works with an SMMM. For a foreign investor this is less about choosing an accounting vendor than about designating the professional who stands behind the statutory filing chain.
The key distinction from a YMM is authority: the SMMM keeps the records and prepares the return, while the YMM certifies it. The two titles are not interchangeable, and it is normal for both to serve the same company.