The undersigned is a graduate of the University of Marmara, Faculty of Science of Economics and Administration and an Economist.

My business career started in 1980. After having worked at various positions in the accounting department the undersigned was promoted to become qualified accountant in the year 1985 and then in 1987 became the accounting manager first and after that the manager for finance and accounting and administrative affairs with representation power of the group of companies active in electronics and electrics until the year 1991. During the same period the undersigned has also been busy as financial expert for cases involving financial matters at the commercial courts of Istanbul. Between the years 1991 and 1995 the undersigned worked as freelance consultant but also as finance and administration manager at various companies of the private sector and also as founder shareholder and occupied directorships. In 1994 the undersigned obtained license to act as independent auditor due to a law passed in 1989 numbered 3568 ordering licensing in order to organize the works of independent finance and accounting auditors and to set up a legal and established frame for the independent financial consultants and auditors and in 1995 established the CALAP Independent Auditors and Consultants Company. At the moment the undersigned continues to work under the title of licensed auditor and financial consultant.

Our Office is set up in 1995 and at the moment we employ a total of 9 persons including 2 managers, 6 other personnel and the undersigned. We are currently serving 87 companies made up of 66 capital companies and 21 limited liability companies. Among the companies we serve there are 4 foreign capital companies, industrial firms, commercial and foreign trade companies, freelance offices, individual investments, cooperatives, and independent professional establishments. The field of activities of these institutions and establishments cover industrial production, communication, data processing, engineering, construction, mining, sea trade, navigation, land transport, automotive, commerce, import and export, tourism, advertising and public relations, other services, trade and manufacturing. Among the many foreign capital companies we would like to mention Leo Burnett A.Ş., an U.S.A. based company, audited by Arthur Andersen and under our consultancy for Human Resources and Owen Williams Ltd., head quarters in England where we provide all the financial services and consultancy mentioned above and also Orient Research Ltd., Based in England, Sigma International A.Ş., with the head office in England, where we assist in setting up operations and Crosby Group, Turkey branch, also an U.S.A. based company, which we assisted in getting set up only.