General problems of certified public accountatnts: The sample of Erzurum city

The study was conducted with the aim of determining some of the problems faced by Certified Public Accountants, who play a major role in the practice of accounting profession. A survey research was used to collect the data. 214 Certified Public Accountants operating in the city of Erzurum formed the research population. For the study sample, 85 of them who completed the questionnaire given were chosen. According to the results it is found that Certified Public accountants have problems with the collection and have plenty of responsibilities but little authority and recurrent tax amnesties damage the relationship between Taxpayers and Certified Public Accountants.