Tax Certification is a very spesific auditing service in Turkey. Only sworn-in CPA's may do the tax certification, who are called YMM (abbreviation of Yeminli Mali Müşavir). It is very difficult to be able to be granted as YMM because they have a semi-official status with respect to the Treasury and Finance Ministry and Public Audit Board (KGK). The YMMs are responsible for their certification results mutually with the taxpayers.
