Our Team
DC Audit and Consultancy, with its founding partners who have deep knowledge and long-standing public sector experience, provides high-standard services in the audit and consultancy industry.
Osman DERELİ
Founding Partner, CPA, Independent Auditor
Osman Dereli holds a bachelor's degree in Business Administration from Ankara University, Faculty of Political Sciences and a master's degree in Accounting from the University of Illinois, United States of America.
Between 1997 and 2008, he worked as a Tax Inspector in Istanbul and conducted tax audits of large companies.
Between 2008 and 2012, he worked as a Head of Group at the Revenue Administration where he managed for 4 years and provided opinions and issued tax rulings on various tax issues.
Between 2012-2016, he served as the Founding Vice President of the Public Oversight, Accounting and Auditing Standards Authority (POA) for 4 years. During this period, he took part in the preparation of audit and accounting standards, as well as the preparation of independent audit regulations in Türkiye.
Between 2016-2020, he served as the Director of the Financial Crimes Investigation Board (MASAK). During this period, he specialized in FATF standards MASAK's regulations and practices within legislation of money laundering and financing of terrorism as well as AML/CFT compliance, international money transfers.
Between 2020 and 2023, Osman Dereli served as the Advisor to the Minister of Treasury and Finance and also served as the Director of the Bail Fund.
Since July 2023, he has been working as a consultant, independent auditor and certified public accountant. He is the founding partner of DC Audit and Consultancy.
Ali ÇİÇEN
Founding Partner, CPA, Independent Auditor
Ali Çiçen graduated from Ankara University, Faculty of Political Sciences. He completed his master's degree in technology management at the University of Illinois in the United States.
Ali Çiçen started his career in 1997 as an assistant Tax Inspector at the Ministry of Finance, then became a Tax Inspector and Chief Tax Inspector. On September 18, 2008, he was appointed as the Head of Department of the General Directorate of Revenue Policies and continued in this position until June 2012. During this duty, he served as a delegate in the Turkish delegation in the Double Taxation Agreements with Germany, Denmark, Finland, Vietnam, Mexico, Kosovo and Libya.
He participated in the OECD working group meetings on Transfer Pricing and Double Taxation Agreements held in Paris. He was a member of the team that coordinated the MENA Tax Forum held in Istanbul on behalf of the Ministry. He served as the rapporteur of the Istanbul Finance Center Tax Working Group. In July 2012, he worked as the Administrative and Financial Affairs Coordinator in a private company and was appointed as a member of the Executive Board in 2013. He continues his professional career as a certified public accountant and independent auditor. Ali Çiçen, who has articles published in the Tax World, is the founding partner of DC Audit and Consultancy.
Abdulhamit ATEŞ
CPA, Responsible Independent Auditor, Mediator
A graduate of Dumlupınar University, Faculty of Economics and Administrative Sciences, Department of Economics, Abdulhamit Ateş completed his master's degree in International Financial Reporting and Auditing at Ankara Yıldırım Beyazıt University in 2016. He has been working as a Certified Public Accountant since 2002. He obtained the title of Independent Auditor in 2013. During his master's studies, he conducted a project on "Accounting Practices in Mining Enterprises" under IFRS/TFRS 6.
Throughout his professional career, he has served as an expert witness in many criminal and civil courts, contributing to decision-making processes by providing technical financial analyses in judicial proceedings. He is also a mediator registered with the Ministry of Justice's Department of Alternative Dispute Resolution.
He served as the Head of the District Representation of the Ankara Chamber of Certified Public Accountants (ASMMMO) between 2012–2016, and as a Delegate of the Union of Chambers of Certified Public Accountants and Sworn-in Certified Public Accountants of Turkey (TÜRMOB) during the 2016–2018 and 2019–2021 terms.
He currently continues his duty as an ASMMMO Representative.
Assoc. Prof. Dr. Fatih KAPLANHAN
CPA, Independent Auditor, Consultant, Expert Witness
Assoc. Prof. Dr. Fatih Kaplanhan completed his undergraduate degree in Economics at Marmara University. He has served as a faculty member at Ankara Yıldırım Beyazıt University (AYBÜ), Faculty of Political Sciences, Department of Finance, and at Istanbul Zaim University (İZÜ), Faculty of Business and Management Sciences, Department of International Trade and Finance. He also served as Deputy Secretary General at the Access Providers Association (ESB).
Between 2002 and 2011, he worked in various public institutions and the private sector as an ERP consultant, Financial Advisor, and Independent Auditor. He completed his doctoral studies, which he began at Hacettepe University's Department of Finance, in 2013 with his thesis on "Alternative Solution Proposals for the Financing Problems of Municipalities." Kaplanhan has published national and international articles on subjects such as financial law, cryptocurrency, the internet, and social media, and is also a member of the Board of Directors of the Ankara Center for Thought and Research (ADAM) Foundation and the TÜBA Information Technologies and Communication Working Group.
Muhammet Nezif EMEK
CPA, Independent Auditor, Management Consultant
Muhammet Nezif Emek, who graduated from Istanbul University, Faculty of Economics, Department of Business Administration in 1999, completed Koç University's Turquality Executive Development Program in 2008. He has held various positions in finance and audit throughout his career and has been in senior executive positions in the private sector since 2010.
As of 2022, he began providing management consultancy services to institutions and organizations operating both domestically and abroad, leading strategy, organization, and growth-oriented projects in various sectors.
Emek, who is also active in civil society, is a Board Member of the CEO Platform, of which he is a founder, and continues to serve as the President of the International Döner Federation (UDOFED), which he also co-founded. He also serves on the boards of UFRAD (International Franchising Association) and the Reliable Product Platform (New Quests Association).
Muhammet Nezif Emek holds certificates as an Independent Auditor, Certified Public Accountant, Assistant Customs Consultant, and Corruption Investigation Expert.
Adil YAZICIOĞLU
CPA, Independent Auditor, Expert Witness
A graduate of Ankara University, Faculty of Political Sciences, Department of Economics, Adil Yazıcıoğlu completed his master's degree in Law at Kadir Has University, Institute of Social Sciences. Continuing his career in accounting, consultancy, and auditing, Yazıcıoğlu worked in various positions at ERNST & YOUNG between 2000 and 2006. He has authored a book titled "Factoring Accounting."
He holds the titles of Certified Public Accountant, POA Independent Auditor, and Istanbul Courthouse Expert Witness.
