AAC is a company with independent audit authority in the capital market. In this scope, according to the audit principles and rules, the conformity of the financial statements of the partnerships and the capital market institutions with the generally accepted accounting concepts, principles and standards and the correctness of the information are examined and report preparation service is provided.

This service is carried out in two stages:
1. Audits made during the year
2. Control of interim (June) and end-of-period (December) financial statements and preparation of independent audit reports.

The new accounting standards in the Communiqué on Accounting Standards in Capital Markets published by the Capital Markets Board of Turkey on November 15, 2003 replaced the existing accounting standards. With this Communiqué, publicly-traded companies have started to apply International Accounting Standards since January 1, 2005.
The Energy Market Regulatory Board (EMRA) of Turkey also adopted the accounting standards accepted by the Capital Markets Board of Turkey. AAC is also authorized to make audits by the Energy Market Regulatory Board of Turkey.
In addition, the Public Oversight, Accounting and Auditing Standards Authority (KGK), established in accordance with “Public Oversight, Accounting and Auditing Standards Authority’s Organization and Responsibilities Decree Law” numbered 660, adopted the International Financial Reporting Standards (IFRS) in order to comply with the European Union legislation. The Turkish Commercial Code No. 6102 also introduced important regulations in this regard for all companies, both public and private.
In this context, AAC provides the necessary accounting and system infrastructure support for accurate, clear and transparent presentation of financial statements to all parties.