�smet �etin ERG�DEN:

�.�etin Erg�den started with his Professional career in 1980 before Ali Metin Erg�den's financial consultancy office. In 1982, he completed his education at the High School of Commerce, and in 1987 at Marmara University School of Economic and Administrative Sciences, Department of Business Administration, proceeding with his business activities. As from 1990 onwards,he continued with his Professional activities under the financial consultancy office operating in his name. He is providing accounting and financial consultancy services to his portfolio comprising of entities both local as well as international, operating in various sectors, primarily food-processing, building construction, machinery, textiles, leatherware, and foreign trade. He is currently providing training to certain corporations and employees of entities that consultancy is given to, and as professional affiliations, he is a member to Istanbul Chamber of Independent Accountant and Financial Advisors, Turkish Accounting Specialists Association, and Financial Consultants Accountants Union.

Dr.Arif Engin ERG�DEN:

Dr.A.Engin ERG�DEN has� a professional of 15 years, the initial five years of such was assumed before independent auditing companies. In the activity with respect to independent auditing, he was mainly involved with textiles, energy, insurance, tourism, press, brokerage, steel and iron , as well as building construction sectors. Whereas the last 10 years of his professional experience was spent particularly in the founding and operating of internal audit departments under holding companies. He acquired his initial internal auditing experience with leading holding companies in Turkey, operating in fields of activity such as electronics, textiles manufacturing and marketing. Thereafter, founded the internal audit department under a group of companies operating in the field of retailing and textile manufacturing sectors, as well as managed the same. Dr.A.Engin Erg�den, in parallel to his business life, continued with his academic career, completing between years 1992-1994 Finance Management Specialization Program in English at Istanbul University School of Business Administration Institute of Business Economics. Between years 1997-2000, completed Accounting-Finance Graduate Program before Marmara University Social Sciences Institute, whereas between years 2002-2008, received his Doctor's Degree from the same Institute of the same University. Dr.A.Engin Erg�den is at present giving undergraduate level Financial Accounting and Auditing courses at the English Language Business Administration Department of a prestigious and major�� Foundation University. Further, he is a member of such Professional organizations like Istanbul Chamber of Independent Accountant and Financial Advisors,, Turkish Internal Audit Institute (effective member of Academic Relations Committee),as well as Turkish Accounting Specialists Association, and Financial Consultants Accountants Union.