@article{2018,title={ANALYSIS OF THE PERSPECTIVES OF ACCOUNTING PROFESSION MEMBERS (CPA) FORENSIC ACCOUNTING PROFESSİON: EXAMPLE OF SİVAS},abstractNode={This study was carried out in the province center of Sivas determination of the po-ints of view for the forensic accounting profession was made in order to determine the level of awareness for the forensic accounting profession. 72 questionnaires registered in the Sivas Chamber of Certified Public Accountants operating in the city center of Sivas participated in the questionnaire applied within the scope of the study. The study examined the historical development and scope of the forensic accoun-ting profession, which emerged as a new area of expertise in the accounting profession. Later, the perspectives of professionals working in Sivas province center of forensic ac-counting profession were analyzed by Kendall's Tau-b coefficient. The application of the statistical techniques has benefited from the IBM SPSS 22 package program. According to the results of the survey, It was determined that 16,70% of the Profes-sional accountants (CPA) operating in Sivas province hear judicial accounting statements and İt also has been understood that 22.20% of professional accountants have enough knowledge about forensic accounting and it has been concluded that the level of aware-ness for the profession of forensic accounting is low. In our country, since the expert ser-vice is at an adequate level and there is no need for 'case support consultancy' service, in terms of education, to open departments at the graduate level for the forensic accounting profession and the title of forensic accounting specialist must be acquired only by the cer-tificate issued by TÜRMOB. Moreover, in terms of the application of the forensic accoun-ting profession, our country's infrastructure readiness differs according to both professio-nal experience and age.},author={Said Alpagut ŞENEL-- Paşahan ATMACA},year={2018},journal={The Journal of Academic Social Science}}