DMF is authorized to conduct independent audits by Capital Markets Board of Turkey (“CMB") and Public Oversight, Accounting and Auditing Standards Authority ("KGK") in accordance with Turkish Auditing Standards, Turkish Accounting Standards ("TAS") and Turkish Financial Reporting Standards ("TFRS").

DMF is a member of Russell Bedford InternatIonal (“RBI”). Russell Bedford International is a member of The Forum of Firms, which includes the 20 largest auditing and accounting networks in the world as announced by IFAC. The Forum of Firms is an international association of audit networks that aims to promote consistent and high quality standards of financial reporting and auditing practices around the world. Russell Bedford International, a full member of the Forum of Firms, and its members have the right to specify the forum membership and use the logo on their letterheads and promotional materials.

As a member of Russell Bedford INTERNATIONAL, DMF provides independent audit and consulting services in accordance with the International Standards on Auditing, (“ISA”) and in accordance with International Financial Reporting Standards (“IFRSs”) and U.S. Generally Accepted Accounting Standards (“US GAAP”)

Since DMF fully complies with the International Auditing Standards and Auditing Quality Control Standards ("AQC”), it is accredited as APPROVED TRANSNATIONAL AUDIT FIRM (“ATAF”) and entitled to use the following logo in all correspondence and reports with its title.