UBD was established with the participation of 14 under oath consultants (CPAs). Each possesses a professional experience of 15-20 years and a vast knowledge and expertise in different industries. UBD is a registered PCAOB firm.

• Ulusal Bagimsiz Denetim ve Y.M.M. A.S., abbreviated as UBD, is an independent auditing firm and appointed as Under Oath Consultancy Firm by Republic of Turkey Ministry of Finance, established in Turkey.
• The head office of UBD, occupying a total area of 1500 square meters, is fully equipped with ultimate technology and infrastructure that can be expected from an excellent under oath consultancy firm, and is committed to offering impeccable and superior services and solutions to its clients with its highly professional service teams consisting of experienced auditors, assistant auditors and administrative and technical staff who are specialists in their own fields.
• UBD applies consulting, auditing and certification services required limitation of ınternational accounting standards to its clients, with its service teams consisting of highly experienced professionals specialized different industries, and its state of the art technological systems that fulfill international standards, except for companies making independent auditing contracts.
• The mission of UBD is to provide guidance to the investors in the launching of their operations and changing of their strategies, rather than providing consulting services to particularly the firms operating in the industry and services sector in the performance and monitoring of the existing financing strategies for the accomplishment of their targets.
• UBD has completed the training period required for the Independent Auditing of Insurance and Reinsurance Firms, presentation by The Turkish Treasury.
• Our control policy is to explain the planned detection risk around the audit risk model, inherent risk, control risks and the relationship among them risk and the relationship between materiality and audit risk
• Quality is essential for us in performing engagement. Our firm’s managing board of partners assume ultimate responsibility for our systems of quality control.

INDEPENDENCE, INTEGRITY AND OBJECTIVITY

• UBD has been appointed as an audit firm by the Capital Market Board of Turkey (CMB) and the Board of Banking Regulation and Supervision of Turkey (BBRS). UBD has also been appointed as an audit firm by the Board of Energy Market Regulatory Authority and published in the Official Gazette dated January 29, 2004, numbered 25361. We maintain independence where required by concerned organizations.
• UBD takes appropriate action regarding identified threats to independence.
• Our control policy is to explain the planned detection risk around the audit risk model, inherent risk, control risks and the relationship among them at risk and the relationship between materiality and audit risk.
• Our impetus in the communication of accurate and timely information ensures that we have accomplished a higher standard in service quality.
• The most significant development in our profession is to inform management for future positions and strategies rather than on their present course of business.
• UBD is committed to offering impeccable and superior services and solutions to its clients with its highly professional service teams consisting of experienced auditors, assistant auditors and administrative and technical staff who are specialists in their own fields.

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UBD (Ulusal Bagimsiz Denetim ve Y.M.M. A.S.) Ataturk Bulvari Gama Is Merkezi No: 97 Ankara Turkey Phone: +90 312 418 3000 Fax: _90 312 425 1221 [view branch profile]	UBD (Ulusal Bagimsiz Denetim ve Y.M.M. A.S.) Cark Caddesi Hilmikayin Is Merkezi Adapasari Turkey Phone: +90 264 278 7084 Fax: +90 264 278 9096 [view branch profile]
UBD (Ulusal Bagimsiz Denetim ve Y.M.M. A.S.) 1347 Sokak No:8 Anba Ishani Izmir Turkey Phone: +90 232 483 2590 Fax: +90 232 483 2591 [view branch profile]