TURKEY

Denet Bağımsız Denetim Yeminli Mali Müşavirlik A.Ş., Denet Yönetim Danışmanlığı Yeminli Mali Müşavirlik A.Ş., BDO Serbest Muhasebeci Mali Müşavirlik A.Ş., BDO Turizm Danışmanlığı A.Ş. and BDO Yayıncılık A.Ş., all Turkish joint stock companies and are a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.
BDO is the brand name for the BDO network and for each of the BDO Member Firms.