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Tema Grup Founding Partner Mr. Gürol GÜNDOĞAN, Managing Partners Mr. Nafiz TURGUT and Ms. Çiğdem ÖZDEMİR, and Senior Auditor Ms. Sevgi ERTUĞRUL participated in the TAG Alliance Fall 2025 International Conference held in Berlin, GERMANY, on 22–24 October 2025. During the conference, international networks and collaborations were strengthened, and new business opportunities were explored. As part of the program, Ms. Çiğdem ÖZDEMİR participated as a panellist in the session titled “Audit and Assurance: Examining the EU’s Updated Omnibus Package and Emerging Trends in Global Financial Reporting”, sharing developments and practices in Türkiye. Many new collaborations and friendships were initiated during this wonderful event. Sincere thanks to the TAG Alliance Management and Team for organizing such an inspiring conference.

TAG Alliances is one of the world’s largest multidisciplinary international alliances, comprising more than 290 member firms operating in over 110 countries and providing independent professional services. As the only exclusive member in Türkiye in the fields of tax, audit, and accounting services within this global community — dedicated to fostering high-quality relationships among independent firms that uphold strong standards of excellence and integrity — TEMA Group delivers high-quality, cost-effective, and value-driven services. In addition to strengthening our international collaborations and exploring new business opportunities, we are participating in TAG Alliance Fall 2025 International Conference, which will be held in Berlin, GERMANY, on 22–24 October 2025, to mutually share our extensive knowledge and experience with all members. During this 53rd global conference organized by TAG Alliances, Ms. Çiğdem ÖZDEMİR, Chairwoman of the Board of TEMA Independent Audit Inc., will take part as a panellist in the session “Audit & Assurance: Exploring the EU’s Updated Omnibus Package and the Evolving Trends in Global Financial Reporting.” We are proud and honoured to represent our country through our contributions to international platforms.

Tema, the first and only ACCA Approved Employer in Turkey in the field of audit and consultancy, has updated this status to cover its tax, audit, and accounting companies under the Tema Group brand. In addition, our ACCA Approved Employer status has been renewed on a Country Wide basis, including our offices in Istanbul, Ankara, and Izmir. In addition to providing services to our local and global clients in accordance with international standards, we also support the professional development of our employees in line with those same global standards.

Tema Audit is now conducting Sustainability Audits… As Tema Independent Audit, we are excited and proud to have been authorized by the Public Oversight Authority in the field of sustainability assurance.We will provide sustainability reporting services to all our stakeholders committed to environmental, social, and governance (ESG) principles, in line with international audit, assurance, and quality standards. Just as in other areas, Tema Group will stand by companies on their journey toward transparency and accountability for a sustainable future.We are here to build the future together.#Sustainability #KGK #TemaAudit #ESG #AssuranceServices #GreenFuture

As the first and only #approved employer in Türkiye in the field of auditing and consultancy, Tema Group hosted #ACCA Türkiye Country Manager Ms. Seval SİR in our Istanbul Office. In our very productive meeting, we agreed that Tema Group and ACCA would take part in joint projects in the future. We would like to thank Ms. Seval SİR for her kindness in visiting our office.

With the collaboration of TEMA CPA and TEMA GROUP ACADEMY, we held the “Tax and Auditing Training” between January 6-8, 2025, at Kızık Plateau/BOLU. The training was opened with a speech by our Chairman of the Board, Mr. Gürol GÜNDOĞAN. During the training, Tema Group Managing Partner Mr. Nafiz TURGUT (PhD), Partners Mr. Salih BAYRAM (PhD), Mr. Umut VARLI, Mr. Ceyhun DENİZ, and Mr. Gökhan USLU, along with our Managers Mr. Cengiz FIÇICIOĞLU, Mrs. Gizem ÇAKIR GÜL, and Mrs. İrem DEMİRAYAK, and our Field Specialists Mr. Onur Selçuk GÜL and Mr. Oğuzhan BAHADIR, shared both conceptual knowledge and practical experiences.

As TEMA GRUP, we stand by your side in international arbitration processes with our expertteam. In addition to managing your legal proceedings, we meticulously prepare the reports (quantum/expert reports) required for submission in international arbitration cases. The Expert Report, prepared by one of our Partners, Mr. Ceyhun Deniz, a Qualified Member of ACCA (Association of Chartered Certified Accountants), was successfully presented during an International Arbitration hearing conducted under the auspices of the InternationalChamber of Commerce (ICC), headquartered in Switzerland.We take great pride in being a pioneer in this field in Türkiye.

We have completed the “Independent Audit Training” organized in collaboration with Tema Independent Audit and Tema Group Academy between December 16-20, 2024. During the training sessions, Ms. Çiğdem ÖZDEMİR, Managing Partner of Tema Group, shared the fundamentals of independent auditing with our Audit Team and esteemed Masters, enriching the content with her experiences and practical applications. The program was also supported by Tema Group Managing Partners Mr. Arif YILDIRIM (PhD), Mr. Ceyhun DENİZ, and Mr. Nafiz TURGUT (PhD), who contributed with their areas of expertise. We would like to express our gratitude to Mr. Gürol GÜNDOĞAN, Founding Partner of Tema Group, for his support in making this training program possible, to our Managers who contributed as trainers, to the esteemed Masters and our Audit Team who participated, and to the management and staff of Adya Hotel in Bolu Kızık Plateau, where the training took place, for their warm hospitality. Our training programs will continue with the Tax Training in the first week of the new year. Tema Audit Tema Group Academy

TEMA Group Academy organized the Applied Budget Preparation, Implementation, andManagement Training between November 6-8, 2024. The training aimed to equip participantswith practical skills in preparing and managing budgets, starting with the fundamental stepsand principles of the budgeting process. The program utilized ready-made Excel templatestailored for businesses to enhance the hands-on learning experience."

As TEMA GROUP ACADEMY, we are proud to announce the publication of our first book.Authored by Dr. Salih BAYRAM, one of the partners at Tema Sworn-in Certified PublicAccountancy and Audit Co. Ltd., the book titled 'Corporate Restructuring and LiquidationProcesses with Practical Examples' is now available to readers.