What Is Sworn Fiscal Adviser (Yeminli Mali Müşavir, YMM)?
A Yeminli Mali Müşavir (YMM) is a licensed professional under Türkiye's Law No. 3568 who is authorised to examine and certify taxpayers' tax returns and financial statements.
The title is granted under Law No. 3568 to professionals who meet requirements for seniority, examination and a formal oath. The profession is regulated through local chambers under the umbrella body TÜRMOB.
What sets a YMM apart is the power of certification. Full certification reports, VAT refund certification reports and the other certification reports required by legislation may only be issued by a YMM, and they carry legal effect before the tax administration.
A YMM may not keep books or run a client's accounting records. The separation is deliberate: a professional exercising certification powers should not be certifying records they themselves produced.
Because the YMM is personally answerable for the accuracy of the reports issued, the role functions as an independent assurance layer between taxpayer and administration. For a foreign investor the practical value is having Turkish tax compliance confirmed by an independent licensed professional.