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About Us

Management Team

YMM Hakverdi Yaradılmış

Hakverdi Yaradılmış


After several years’ experience as a tax inspector with the Ministry of Finance Tax Inspection Board, Hakverdi joined UBD as a partner in 2005 from a major accountancy network.

YMM Hasan Yüceer

Hasan Yüceer


Following a career working for various private companies in Turkey, Hasan was a founding partner of UBD on its establishment in 2001.

YMM Ömer Necdet Aydemir

Ömer Necdet Aydemir


Having qualified as a CPA in 1990, and following a career advising several private companies, Ömer joined UBD as a founding partner in 2001.

YMM Şükrü Şenalp

Şükrü Şenalp

After several years as a tax inspector at the Ministry of Finance Tax Inspection Board, and following a career in industry, and Şükrü joined UDB as a founding partner in 2001.

YMM Durmuş Yıldıran

Durmuş Yıldıran


Following a career as a tax inspector for the Ministry of Finance Tax Inspection Board, and after several years with a leading professional services firm, Durmuş was one of UDB’s founding partners in 2001.

About Us

Welcome to Ulusal Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş. (UBD), a firm of independent auditors and certified public accountants, founded in 2001. We are registered as an audit firm with all major Turkish regulatory agencies including the Capital Markets Board, the Banking Regulation and Supervision Agency, the Energy Market Regulation Agency, the Public Oversight Authority, and the Ministry of Food, Agriculture & Livestock, as well as the United States’ Public Company Accounting Oversight Board.

With 6 partners and 50 staff, we operate through offices in Istanbul, Sakarya, Gaziantep and İzmir.

UBD’s services include audit and financial reporting, domestic tax compliance and reporting, and VAT compliance and auditing. We support major organisations and companies of all sizes in the textile, construction, healthcare, finance, tourism, retail, FMCG and broadcasting industries, the oil, petroleum and LPG sectors, and recipients of EC grant facilities.

UBD has been a member firm of the Russell Bedford global professional services network since 2014.


UBD was founded by the initial partnership of 14 sworn financial advisors in 2001 and established under the name ‘Ulusal Bağımsız Denetim ve Yeminli Mali Müşavirlik A.Ş’ in 2004.

Today UBD provides variety of financial, operational, internal audit, tax, consultancy and other sworn financial advisory services to its clients with its 6 sworn financial advisor partners and c.50 staff.

  • 2004

    Issued audit reports for the first time following the authorization received for independent audit services in 2003

    Authorized by the Turkish Energy Market Regulatory Authority (EMRA) and Banking Regulation and Supervision Agency (BRSA) in the same year

  • 2005

    Authorized by the Public Company Accounting Oversight Board (PCAOB) - a private-sector, nonprofit corporation created by the Sarbanes–Oxley Act of 2002 to oversee the audits of public companies and other issuers in order to protect the interests of investors and further the public interest in the preparation of informative, accurate and independent audit reports

    Became the authorized member of TIAG in Turkey. TIAG (The International Accounting Group) is a worldwide alliance of independent accounting firms with more than 115 member firms based in over 65 countries

  • 2010

    As a result of continuous investment in technology to provide more efficient services to our clients, launched the use of computerized audit system - CAP within our offices

  • 2011

    Moved to our new HQ office located by the intersection point of main transportation lines: Atatürk Airport, TEM and E5 highways

  • 2013

    Authorized by the Turkish Accounting and Auditing Standards Authority (KGK) for providing independent audit services

  • 2014

    Became the member of Russell Bedford (, a global network of independent firms of accountants, auditors, tax advisers and business consultants represented by 600 partners, 5000 staff and 290 offices in more than 100 countries worldwide