Acceptance and Continuance of Clients and Engagements

About a potential client, Türkmen collects the information that considers necessary; Any client, if it is a legal entity including its partners must not have a bad debt record.

Türkmen expects that, the engagement party, the client and its personnell are transparent in their

ctivities; The board, partners, executives and the personnell assistive, helpfull for an effective auditing activity; To mean for an independant auditing performance. Any contra attititute, behaviour that conflicts with that condition is subject to review for the engagement for cancellation.

Türkmen unilaterally cancels and informs to the authorities, if in case, the client -if it is a legal entity, including its partners- evidently in illegal or socially unapproved activities.

Türkmen assumes that the annual turnover of a client must be above a certain limit; Any engagement of which the client which does not satisfy that condition is subject to unilateral cancellation;

Matters that Türkmen considers are for example the nature of the client.s operations,information concerning the attitude of the client.s principal owner, fee payed to us ,indications of inappropriate

limitation in the scope of work, sufficient personel with the necessary capabilities to complete the engagement within the reporting deadline.

Türkmen also considers whether accepting an engagement from a new or an existing client may give rise to an actual or perceived conflict of interest.Where a potential conflict is identified,the firm considers whether it is appropriate to accept the engagement.

A client which does not make payments in time and if it becomes habitual then Türkmen has a right to review the engagement for cancellation; The board of Türkmen is eligible for the unilaterall cancellation.

Türkmen also considers whether accepting an engagement from a new or an existing client may give rise to an actual or perceived conflict of interest. If a potential conflict is identified, the firm considers whether it is appropriate to accept the engagement or not.

Monitoring

Türkmen closely analyse the new changes in the regulation and professional standarts;

Türkmen tries to assure its quality control policies and procedures are relevant, adequate, operative, effective and complies with the practice;

Quality circle. of Türkmen is the key element in the conception of the quality phenomenon in the company; About the implemetation of the quality circle, Türkmen appoints a partner . aboard member-who is fullly responsible from the implementation and the development of the quality circle.

Türkmen communicates with the relevant engagement partners as a result of identification and recommendation for appropriate remedial action so they can be able to correct actions.