Osman Fevzi Orakçal, graduated from Ankara University Faculty of Political Sciences (“SBF”), Department of Economics and Public Finance in 1975 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.

He held the office of Special Advisor of the Minister of Education and Health Ministers between 1984-1988 as attaché, as the Head of Department at Ministry of Finance General Directorate of Revenues between 1989-1992, and as vice general manager of Turkey Iron and Steel Enterprise between 1992-1993. Mr. Orakçal made studies and researches on financial and economic issues in the UK and has published numerous articles in various newspapers and journals.

Sworn-in Certified Public Accountant Osman Fevzi Orakçal is authorized by Capital Markets Board of Turkeyand the Public Oversight Accounting and Auditing Standards Authority as Independent Auditor.

As partner of DMF, Osman Fevzi Orakçal carries out auditing, consultancy and certified public accountancy activities as auditor and is fluent in English.

Kazım Yılmaz, graduated from Ankara University Faculty of Political Sciences (“SBF”), Department of Business Administration in 1984, 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 period as Tax Inspector, he carried out research and studies on "Tax Sentences and Tax Judiciary" and "Advance Tax Practices" in USA. During his service as Tax Inspector, Kazım Yılmaz made numerous tax reviews and published many professional books. He has also published numerous professional articles in daily newspapers and journals.

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

As a partner of DMF, Kazım Yılmaz carries out auditing, consultancy and certified public accountancy activities and is fluent in English.

Garip Ayaz, graduated from Ankara University Faculty of Political Sciences (“SBF”), Department of Economics in 1990 and started his career as a Tax Inspector (Hesap Uzmanı) at Tax Inspectors' Board (Hesap Uzmanları Kurulu / "HUK”) of Ministry of Finance in 1991.

During his service as Tax ınspector, he holds Master of Science in Accountancy from University of Illinois at Urbana-Champaign (“UIUC”), and was awarded the title of "Certified Public Accountant (“CPA”), after passing the professional exams. He is a member of Illinois CPA Society in the US.

During his service as Tax Inspector, Ayaz made numerous tax reviews and also published many professional books.

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

As a shareholder of DMF, Garip Ayaz carries out auditing, consultancy and certified public accountancy activities as auditor and is fluent in English.

Nejat Elaldı, graduated from Ankara University Faculty of Political Sciences (“SBF”), Department of Economics in 1986, started his career as a Tax Inspector (Hesap Uzmanı) at Tax Inspectors' Board (Hesap Uzmanları Kurulu / "HUK”) of Ministry of Finance in 1987.

During his service as Tax Inspector, he had the Master of Science in Finance from the University of Illinois at Urbana-Champaign.

During his service as Tax Inspector, Nejat Elaldı also conducted numerous large-scale tax reviews and published articles and reviews on professional issues in various newspapers and journals.

Nejat ElaIdı lectured "Financial Accounting" at Bilkent University and Hacettepe University in several terms.

Elaldı, served as an executive in the public sector and as the Financial Group Head and Board Member of Board of Directors in several privately owned companies.

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

As a shareholder of DMF, Nejat Elaldı carries out auditing, consultancy and certified public accountancy activities as auditor and is fluent in English.

Zöhre Kaya started his career in the accounting and finance department of DMF Sistem Uluslararası Bağımsız Denetim Danismanlik ve Yeminli Mali Müşavirlik A.Ş. in 2004.

After graduating from Anadolu University, Faculty of Business Administration in 2007, she held the position of Accounting and Finance Manager at DMF and is still working in this position.

Zöhre Kaya is a specialist in establishment and development of accounting systems, outsourcing, tax practices, human resources, financial management and labour and social security legislation, and fluent in English.

Bekir Kılınçkaya, graduated from Department of Economics, Faculty of Economics and Administrative Sciences at Selçuk University in 2000, started his career at DMF Sistem Uluslararası Bağımsız Denetim Danışmanlık ve Yeminli Mali Müşavirlik A.Ş. in 2006.

Kılınçkaya, an independent accountant and financial advisor, holds the Independent Auditor Certificate issued by Capital Markets Board of Turkey and the Public Oversight Accounting and Auditing Standards Authority, Kılınçkaya carries out auditing, consultancy and financial consultancy activities in capacity of Cap Auditor at DMF Sistem Uluslararası Bağımsız Denetim Danışmanlık ve Yeminli Mali Müşavirlik A.Ş., and is fluent in English.

His areas of expertise include auditing, taxation, VAT reimbursement, mergers and acquisitions, international tax law, labour and social security legislation.

Şevki Ünal graduated from the Economics Department at the Faculty of Economics and Administrative Sciences in 1995 and started his career in 1992 as an Intern IAFA.

Ünal, an independent accountant and financial advisor, worked as executive and auditor in several privately owned companies. Ünal, holds the Independent Auditor Certificate issued by the Public Oversight, Accounting and Auditing Standards Authority, and carries out auditing, consultancy and financial consultancy activities in capacity of Cap Auditor at DMF Sistem UluslararasıBağımsız Denetim Danışmanlık ve Yeminli Mali Müşavirlik A.Ş. since 2009.

Ünal is an expert in several fields including audit, company restructuring, tax inspections, VAT refund, due diligence, transfer pricing, merger, division and transfer and tax disputes, and is fluent in English.

Temel Terzi, graduated from Department of Public Administration, Faculty of Economics and Administrative Sciences at Selçuk University in 2007, started his career at DMF in 2007.

Terzi, an independent accountant and financial advisor, holds the Independent Auditor Certificate issued by Capital Markets Board of Turkey and the Public Oversight Accounting and Auditing Standards Authority. Terzi carries out auditing, consultancy and financial consultancy activities in capacity of auditor in Istanbul Office of DMF.

He is an expert in audit, tax works, transfer pricing, merger, division and sale of company shares and is fluent in English.

Rahşan Füsun Doğan, graduated from Anadolu University, Faculty of Economics and Administrative Sciences, Department of Business administration in 2001, began her career as an accounting specialist in a private company and worked as auditor in various audit firms.

Her areas of expertise include audit, tax inspections and tax practices, mergers and divisions, international tax law, labour and social security legislation.

Doğan, an independent accountant and financial advisor, holds the Independent Auditor Certificate issued by the Public Oversight, Accounting and Auditing Standards Authority and the Capital Markets Board. She has carried out auditing, consultancy and financial consultancy activities in capacity of auditor at DMF, and is fluent in English.

Graduated from İnönü University, Faculty of Economics and Administrative Sciences, Department of Business Administration in 1998, Yoloğlu began his professional career in 1999 as Auditor.

He has the title of independent accountant and financial advisor. He holds the Independent Auditor Certificate issued by the Public Oversight, Accounting and Auditing Standards Authority and has carried out auditing, consultancy and financial consultancy activities in as auditor at DMF since 2007.

His areas of expertise include tax audit, tax inspections, full certification, tax disputes and social security legislation, and is fluent in English.

Anıl Akın, graduated from Başkent University, Faculty of Commercial Sciences, Department of Accounting and Financial Management in 2012, started his career as a trainee IAFA in 2012 and worked as auditor in several audit companies.

Akın did master’s degree in Accounting and Financial Management at Başkent University in 2015. He holds the title of independent accountant and financial advisor.Akın carries out auditing, consultancy and financial consultancy activities in capacity of senior auditor at DMF and is fluent in English.