Aslan Kaya graduated from Ankara University Faculty of Political Sciences (“SBF”), Department of Business Administration in 1986, and started his career as a Tax Inspector (Hesap Uzmanı) at Tax Inspectors' Board (Hesap Uzmanları Kurulu / "HUK”) of Ministry of Finance in the same year.

During his service as Tax Inspector, he holds Master of Science in Accountancy from University of Illinois at Urbana-Champaign (“UIUC”), USA. He participated in the “Program on Tax Analysis and Revenue Forecasting” of Harvard University Institute for International Development and received the certificate of achievement.

During his time as a Tax Inspector, he performed many large-scale tax inspections and prepared a scientific report titled "Methods of Measuring Credit Risk in Banks". His articles were published in various newspapers and journals and scientific articles and translations were published, such as "Insolubility Law: Budget", "Internal Control Guideline, Risk Analysis and Bankruptcy Estimation Models", "Materiality in Audit Process" and "Possibilities of Utilization of Internal Control Systems in Tax Inspections".

He taught the course "Basic Principles of Accounting and Financial Accounting" at the Department of Accounting and Finance of Bilkent University and he is currently teaching part time courses at Atılım University.

Sworn-in Certified Public Accountant Aslan Kaya is authorized by Capital Markets Board of Turkey and the Public Oversight, Accounting and Auditing Standards Authority as Independent Auditor.

As a partner and chairman of the Board of DMF, Aslan Kaya carries out auditing, consultancy and certified accountancy activities and is fluent in English.

Ali Tümay graduated from Ankara University Faculty of Political Sciences (“SBF”), Department of Business Administration in 1990, and started his career as a Revenues Controller at Ministry of Finance in 1991.

During his time as Revenues Controller, Tümay carried out numerous large-scale tax inspections in different sectors and published a number of articles on various professional topics in various newspapers and magazines.

Sworn-in Certified Public Accountant Ali Tümay is authorized by the Public Oversight, Accounting and Auditing Standards Authority as Independent Auditor.

As a partner of DMF, Ali Tümay carries out auditing, consultancy and certified public accountancy activities as auditor and is fluent in English.

Mehmet Altındağ graduated from Ankara University Faculty of Political Sciences (“SBF”), Department of Business Administration in 1982, and started his career as a Tax Inspector (Hesap Uzmanı) at Tax Inspectors' Board (Hesap Uzmanları Kurulu / "HUK”) of Ministry of Finance in the same year.

During his time as a Tax Inspector, he performed many large-scale tax inspections and taught the courses "Accounting and Income Tax" and "Revision and Control" in occupational training subjects at Gazi University. He has published many articles in various newspapers and journals.

Sworn-in Certified Public Accountant Mehmet Altındağis authorized by Capital Markets Board of Turkey and the Public Oversight, Accounting and Auditing Standards Authority as Independent Auditor.

As a partner of DMF, Mehmet Altındağ carries out auditing, consultancy and certified accountancy activities as seniorauditor and is fluent in English.