LEGAL AND CRIMINAL RESPONSIBILITIES OF INDEPENDENT ACCOUNTANT AND FINANCIAL ADVISORS

The independent accountant and financial advisors have responsibilities towards their taxpayers, employees, the state, investors, themselves and the public. Failure to perform this profession correctly affects the country's economy, market and future planning. For this reason, the legal rules and criminal sanctions related to the accountancy profession should be known by both members of the profession, taxpayers and the society. This study aims to examine the legal and criminal responsibilities of the independent accountant and financial advisors. In order to realize this purpose, literature review, legislation review and case study research were conducted. As a result of the research, it has been concluded that legal regulations and sanctions should be constantly updated, audits and the awareness of responsibility in independent accountants and financial advisors should be increased. It is also concluded that the heaviest penalties are caused by professional carelessness