Fazlı Emektar
Founding Partner – Certified Public Accountant (CPA)
Born in 1984 in Balıkesir, Fazlı Emektar graduated in 2007 from the Department of Public Administration at the Faculty of Economics and Administrative Sciences of Sakarya University. In April 2009, after successfully passing the required examination, he began his public service career as an Assistant Inspector at the Inspection Board of the Ministry of Public Works and Settlement. In July of the same year, he also succeeded in the examination held by the Finance Inspection Board and continued his duties as an Assistant Finance Inspector.
He later served as a Tax Inspector at the Istanbul Large-Scale Taxpayers Group Directorate under the Presidency of the Tax Inspection Board. He successfully completed the examinations for Certified Public Accountancy (CPA), Independent Auditing, and Corporate Sustainability Auditing.
Continuing his professional career as a Certified Public Accountant, Fazlı Emektar founded Mali Yöntem Certified Public Accountancy Inc., through which he offers his accumulated expertise and experience to the public and the business community. He shares his extensive knowledge and experience—particularly in Turkish Tax Legislation and its implementation, as well as Turkey’s financial structure—through books and academic articles.
To date, he has published 20 professional books and more than 50 articles in various journals. Alongside his professional career, he continues his academic pursuits and is currently undertaking a second undergraduate degree in Sociology at the Faculty of Letters, Istanbul University.
Throughout his career, he has served in various public institutions and organizations, undertaking numerous assignments in areas such as inspection, auditing, expert witnessing, and personnel investigations within the central and provincial units of the Ministry of Treasury and Finance. He has also played an active role in E-Audit practices, which form the basis of the “Invitation to Explanation” mechanism, as well as in tax audits conducted for large-scale taxpayers.
- Email:info@maliyontem.com.tr
Fuat Usta
Senior Auditor – Tax Advisor
Fuat Usta was born in 1983 in Trabzon. He completed his undergraduate studies in International Trade at Boğaziçi University. Pursuing his academic development internationally, he studied Business Administration and Economics at the Berlin School of Economics and Law between September 2006 and January 2007. He also successfully completed his Master’s degree in Accounting Audit at Marmara University.
In 2008, he began his public service career as an Assistant Finance Inspector at the Ministry of Treasury and Finance. Between 2011 and 2016, he served at the Tax Inspection Board – Istanbul Transfer Pricing Group, where he specialized in transfer pricing. During this period, he conducted numerous tax audits related to transfer pricing and analyzed the transfer pricing reports of hundreds of taxpayers registered with the Large Taxpayers Office, focusing on the identification of high-risk taxpayers.
In 2016, he resigned from his position as a Tax Inspector and transitioned to the private sector, working at various audit and consultancy firms. Since 2019, he has been serving as a Senior Tax Auditor and Tax Advisor at Mali Yöntem Certified Public Accountancy Inc.
Within the scope of his professional work, he provides services in the identification and management of corporate tax risks; development and implementation of solution strategies; preparation of VAT refund analyses and reports; inflation accounting; independent audit and fraud audit analyses; corporate structuring processes; utilization of investment incentives, particularly reduced corporate income tax incentives; preparation of transfer pricing documentation; and issuance of certification reports. He also prepares reports in English for companies with foreign shareholders.
Mr. Usta has published academic and sectoral articles in the field of transfer pricing. One of his proposals regarding amendments to Turkish transfer pricing legislation—aimed at preventing the rejection of withheld VAT due to transfer pricing criticism—has been officially accepted. He has delivered presentations on transfer pricing at the German-Turkish Chamber of Commerce and Industry and the Italian Chamber of Commerce Association.
He has also conducted on-site reviews of government supports provided under Investment Incentive Certificates and has over ten years of experience in the effective implementation of incentive schemes and in assessing the practical impact of legislative changes. In the early stages of his career, he completed internships at the Eastern Black Sea Exporters’ Association and the Istanbul Chamber of Commerce.
He has advanced proficiency in English and intermediate proficiency in German.
KPDS (September 2016): 92.5
TOEFL – ETS (December 2015): 96
- Email:fusta@maliyontem.com.tr
Kemal Akdi
Senior Auditor – Tax Advisor
Kemal Akdi graduated in 2012 from the Department of Business Administration at the Faculty of Economics and Administrative Sciences, Uludağ University. He began his professional career in 2014 at the Republic of Türkiye Ministry of Treasury and Finance as an Assistant Tax Inspector and, after completing the required professional training, authorization, and qualification processes, earned the title of Tax Inspector.
Between 2015 and 2023, he served at the Istanbul Large-Scale Taxpayers Group Directorate, where he carried out audit activities related to tax examinations of large-scale taxpayers, disguised profit distribution through transfer pricing, production and efficiency analyses, physical inventory counts, VAT, SCT (Special Consumption Tax), and Corporate Income Tax refund audits, as well as tax risk analyses. He also took part in inspections of National Real Estate (Milli Emlak) and Treasury (Defterdarlık) units, and conducted compliance audits under Law No. 5549 on the Prevention of Laundering of Proceeds of Crime.
In 2023, he resigned from his position as a Tax Inspector and transitioned to the private sector, transferring his public-sector experience in auditing, examination, and statutory interpretation to tax advisory and audit services. In the same year, he joined ATC Certified Public Accountancy as Tax Director, and from November 2023 until the end of 2025, he also served as an Internal Audit Manager.
As of 2026, he has been serving as a Senior Auditor and Tax Advisor at Mali Yöntem Certified Public Accountancy Inc., providing consultancy services to taxpayers in areas including full tax certification audits, preparation for and accompaniment during tax inspections, identification and management of tax risks, tax disputes, and reconciliation and other administrative processes conducted before tax authorities.
With his strong command of legislation, extensive audit experience, and risk-focused approach, Kemal Akdi plays an active role in ensuring taxpayers’ compliance with tax legislation, reducing financial risks, and establishing sustainable financial structures.
İsmail Taşcı
Senior Auditor – Tax Advisor
İsmail Taşcı has over 15 years of professional experience gained in both the public and private sectors, specializing in tax auditing, financial analysis, financial control, and consultancy. He graduated in 2006 from the English Economics Department of the Faculty of Economics, Istanbul University.
He began his professional career in 2008 at the Ministry of Finance as an Assistant Finance Inspector and served as a Tax Inspector between 2011 and 2016. During this period, he gained extensive experience in audits conducted for multinational and large-scale taxpayers, particularly in the areas of transfer pricing, international taxation, VAT and SCT (Special Consumption Tax) refund processes, taxation of intangible assets, and e-audit projects. Adopting a risk analysis and data-driven audit approach, he carried out in-depth analyses of complex financial structures.
In 2016, he transitioned to the private sector and worked as a Senior Auditor at a firm operating in certified public accountancy and auditing, where he conducted full tax certification audits, prepared VAT refund reports, and produced special-purpose reports related to investments, incentives, and R&D applications. During this time, he gained comprehensive consultancy experience by combining public-sector audit discipline with private-sector practices.
Between 2018 and 2023, he served as Finance Manager at an industrial estate investment and construction company, managing processes related to financial planning and analysis, cash flow and debt management, investment evaluation, internal audit, and financial risk management. He played an active role in establishing the accounting infrastructure, implementing ERP systems, and integrating e-invoicing and e-ledger systems, as well as in institutionalizing financial reporting processes.
During the 2023–2024 period, he worked as Budget and Cost Manager at an industrial manufacturing company, where he oversaw the establishment of standard and actual cost systems, variance analyses, profitability reports, and management reporting focused on the integration of budgeting, sales, and investment planning.
As of 2025, he has been serving as a Senior Auditor and Tax Advisor at Mali Yöntem Certified Public Accountancy Inc., providing services to taxpayers in areas including full tax certification audits, tax consultancy, VAT refund processes, tax risk management, and special-purpose reporting.
In his professional work, he effectively utilizes ERP systems, advanced Excel applications, Tableau, QlikView, and SQL tools, aiming to transform financial data into decision-support mechanisms within audit and consultancy processes. He has published his book titled “Accounting Audit with Excel” in two editions and has authored various articles and technical papers in the fields of finance, taxation, and auditing.
With his strong technical background, analytical approach, and hands-on experience, İsmail Taşcı plays an active role in ensuring regulatory compliance, managing financial risks, and establishing sustainable financial structures for taxpayers.
- Email:info@maliyontem.com.tr
Hulisi Önder
CPA – Senior Tax Auditor & Advisor
Hulisi Önder, born in 1982 in İskenderun, graduated in 2006 from the Department of Business Administration at Gazi University. In 2009, he began his public service career as a Finance Inspector at the Ministry of Treasury and Finance, and between 2011 and 2016, he served within the Istanbul Transfer Pricing Group of the Tax Inspection Board. During this period, he conducted tax audits in the field of transfer pricing and analyzed the transfer pricing reports of hundreds of taxpayers registered with the Large Taxpayers Tax Office as part of efforts to identify high-risk taxpayers.
In 2017, Mr. Önder left public service, and as of 2025, he has been serving as a Senior Tax Auditor and Tax Advisor at Mali Yöntem Certified Public Accountancy Inc.
His areas of expertise include tax risk analysis and management, VAT refund processes, inflation accounting practices, independent audit and fraud audit analyses, corporate structuring, incentive schemes (particularly reduced corporate income tax incentives), and transfer pricing documentation and reporting.
He successfully completed the Certified Public Accountancy (CPA) examinations in 2016 and also holds a Certified Public Accountant (CPA – SMMM) license.
- Email:info@maliyontem.com.tr
Kübra Salık
CPA Trainee – Auditor
Kübra Salık, born in 1997 in Istanbul, graduated in 2023 from the Department of Public Finance at Anadolu University.
She began her professional career in the field of accounting and worked in the accounting department of Muharrem İşbilen Certified Public Accountancy Office between 2017 and 2022, where she took an active role in general accounting practices, preparation of tax returns, and financial record-keeping processes. Between 2022 and 2024, she worked at Şuayip Dursun Erol Certified Public Accountancy Office, gaining experience in tax legislation practices, preparation of financial statements, and reporting processes.
In 2024, she successfully passed the Certified Public Accountant (CPA – SMMM) Internship Entrance Examination and started her professional internship. In 2025, she joined Mali Yöntem Certified Public Accountancy Inc., where she began working as part of the audit team. Within this scope, she has been involved primarily in full tax certification audits and VAT refund processes, as well as tax audit and reporting activities. She has also successfully completed training programs in Full Tax Certification Audits and VAT Refund Specialization.
Continuing her professional career with the title of Assistant Auditor, Kübra Salık aims to specialize in accounting, taxation, and auditing, and continuously enhances her professional competencies by closely following developments in legislation and practice.
- Email:kübra@maliyontem.com
Ruken Çetinkaya
Foreign Trade Specialist
Çetinkaya, born in 1994 in Hakkari, graduated in 2015 from the Department of Foreign Trade at Muğla Sıtkı Koçman University. After graduation, she began her career in the field of foreign trade, gaining experience in import and export processes, regulatory compliance, and operational workflows.
Since 2024, she has been working at Mali Yöntem as an International Trade Specialist, playing an active role in foreign trade and financial processes with her analytical thinking skills, attention to detail, and strong commitment to regulatory compliance.
- Email:info@maliyontem.com.tr