+90 505 654-12-35

Gölbaşı 06830, Ankara - Türkiye 

info@mkconsultancy.com.tr

OUR PARTNERS

CIA, CRMA, CGAP, CCSA, COSO IC, COSO ERM

Founder & Managing Partner


Mahmut Onur Kaya is the Founder and Managing Partner of MK Consultancy Audit and Advisory Partners, bringing more than 20 years of experience in governance, risk management, audit, expenditure verification, fraud examination, monitoring and evaluation, and management consultancy.


He has managed and supervised extensive audit and verification portfolios in the context of European Union financial assistance to Türkiye and has worked with public institutions, private sector organisations and international development programmes. His expertise combines systems advisory, internal control, donor compliance, financial accountability and institutional capacity development.


CIA, MSc Audit & Accounting

 Partner


Ahmet Yusuf Halıcıoğlu is a Partner of MK Consultancy Audit and Advisory Partners, bringing almost ten years of experience in audit, donor compliance, expenditure verification, financial audit, forensic audit, capacity assessment and agreed-upon procedures.


He has worked on assignments for and/or in relation to European Commission Services, United Nations Agencies, GIZ, FIFA, international NGOs and donor-funded programmes. His experience includes audits and verifications of various donor programmes, with a strong focus on cost eligibility, internal control, compliance, factual findings and financial accountability.


CPA / SMMM

Partner


Burhan İlker Özkan is a Partner at MK Consultancy Audit and Advisory Partners and a CPA / SMMM, bringing more than 19 years of experience in accounting, tax compliance, audit, financial control, statutory reporting and financial advisory services.


He has provided accounting, tax, reporting and advisory services to small and medium-sized enterprises and has held senior roles in audit and private sector financial control. His expertise covers tax compliance, financial statement preparation, audit support, social security compliance, company establishment and liquidation procedures, and digital accounting systems.


CPA / SMMM

 Partner


Mehmet Reşat Lüle is a Partner at MK Consultancy Audit and Advisory Partners and a CPA / SMMM, bringing more than 35 years of experience in audit, advisory, risk management, internal control, financial management, compliance and grant-funded programme oversight.


He has held senior leadership roles in leading international audit and advisory firms and major corporate groups. He has conducted and managed several hundred audit and assurance assignments. His expertise covers systems and financial audits, enterprise risk management, internal control assessment, expenditure verification, regulatory compliance, and advisory services.


MAHMUT ONUR KAYA

CIA, CRMA, CGAP, CCSA, COSO IC & ERM

Founder and Managing Partner

Mahmut Onur Kaya is the Founder and Managing Partner of MK Consultancy Audit & Advisory Partners, bringing more than 20 years of professional experience in audit, governance, internal control, risk management, expenditure verification, fraud examination, financial management, monitoring and evaluation, and institutional advisory services.


His work covers public institutions, private sector entities, international organisations, civil society organisations and beneficiaries of donor-funded programmes.


He previously served as an Audit Task Manager at the European Commission (European Union Delegation to Türkiye), where he managed and supervised audits and expenditure verifications of EU-funded programmes, reviewed control systems, assessed financial and contractual compliance, and contributed to the oversight of complex development interventions. 


His wider international experience includes assignments and advisory work related to programmes funded or implemented by the European Union, UN Agencies, the World Bank Group, GIZ, AFD, SIDA, Norway and other international development partners.


He also has significant private sector experience, including internal audit, corporate governance, risk management, financial controls, operational reviews, project advisory, and management consultancy for major corporate groups operate in different sectors. 


He has extensive experience in EU accreditation & budget entrustment processes, decentralised and extended decentralised information and management systems (DIS & EDIS) and institutional self-assessments, internal control design, governance reviews, compliance assessments, fraud-risk related work, project advisory, capacity development and performance-oriented monitoring. 


This combination of public sector, private sector and international development experience enables him to support organisations from strategy and system design through to implementation, assurance and performance improvement.


He holds Bachelor’s and Master’s degrees in Economics and is a Certified Internal Auditor (CIA), Certified Government Auditing Professional (CGAP), holder of the Certification in Risk Management Assurance (CRMA), Certification in Control Self-Assessment (CCSA), COSO Internal Control  (COSO IC) and COSO Enterprise Risk Management (COSO ERM).


He is also a member of the Institute of Internal Auditors (IIA), the Association of Certified Fraud Examiners (ACFE), and Information Systems Audit and Control Association (ISACA).


Combining assurance expertise with strategic advisory insight, he supports organisations in strengthening accountability, compliance, governance, performance and long-term institutional capacity.

YUSUF AHMET HALICIOĞLU

CIA, MSc Audit & Accounting

Partner - International Audit, Donor Compliance & Expenditure Verification

Ahmet Yusuf Halıcıoğlu is a Partner at MK Consultancy Audit & Advisory Partners, bringing more than ten years of professional experience in audit, expenditure verification, financial assurance, internal control, governance, risk management, compliance and donor-funded project oversight.


His professional work covers international organisations, public sector institutions, non-governmental organisations, development programme beneficiaries and private sector entities.


He has contributed to a broad range of audit, assurance and verification assignments carried out in cooperation with leading international audit and advisory networks. His international project experience includes assignments funded or implemented by the European Union, UN Agencies, FIFA, GIZ, AFD, SIDA, Norway and other international development partners. 


Through these assignments, he has developed strong practical expertise in donor compliance, project financial management, grant verification, expenditure eligibility, supporting documentation reviews and risk-based assurance procedures.


His experience covers financial and compliance audits, expenditure verification, project and grant audits, internal control assessments, review of financial reports, testing of transactions, reconciliation of supporting documents, procurement and payment documentation checks, and assessment of compliance with contractual and donor-specific requirements. He has worked on assignments involving complex project environments where financial accountability, transparency, documentation quality and proper use of funds are critical.


He also has experience in financial wrongdoing awareness, training and capacity-building activities, supporting organisations in improving their understanding of financial integrity, internal control principles, compliance obligations and sound project implementation practices. His sectoral exposure includes development cooperation, humanitarian assistance, biodiversity and institutional support-related assignments, as well as projects implemented by public bodies, civil society organisations and international programme beneficiaries.


He holds a Master’s degree in Audit and Accounting from and a Bachelor’s degree in Business Administration. He is a Certified Internal Auditor (CIA) and a member of the Institute of Internal Auditors (IIA).


Combining internationally recognised internal audit credentials with donor-funded project experience and a strong audit and assurance background, he supports organisations in strengthening financial accountability, governance, compliance, control environments and reliable project implementation.

BURHAN İLKER ÖZKAN

CPA / SMMM

Partner - Statutory Accounting, Tax & Financial Advisory

Burhan İlker Özkan is a Partner at MK Consultancy Audit & Advisory Partners and a Certified Public Accountant (CPA / SMMM), bringing more than 19 years of professional experience in accounting, statutory financial advisory, tax compliance, financial control, audit support, internal control review and financial reporting. 


His professional background combines hands-on financial management experience, audit firm experience and long-standing advisory services to corporate and individual clients.


Since 2016, he has been providing accounting, tax declaration, statutory reporting and financial advisory services to small and medium-sized enterprises. His work includes the management of income tax, corporate tax, value-added tax, stamp tax and social security declaration processes, as well as the preparation and review of periodic financial statements including balance sheets, income statements and cash flow statements. He also advises clients on tax planning, tax optimisation and compliance with statutory reporting obligations.


He has significant experience in representing clients before public authorities, including tax offices and social security institutions, and supports businesses during official inspections and regulatory review processes. He has also managed company establishment, liquidation and transfer procedures, supporting clients through the legal, accounting and procedural requirements associated with corporate lifecycle events. His practice further covers digital transformation in accounting, including e-Ledger, e-Invoice, e-Archive and electronic self-employment receipt applications.


Before establishing his own practice, he served as Audit Manager, where he coordinated audit teams, managed audit planning processes, reviewed the compliance of financial statements with applicable Accounting Standards and Financial Reporting Standards, and contributed to the preparation of audit reports and management letters. In this role, he applied risk-based audit procedures, assessed internal control environments, identified control weaknesses and developed practical recommendations for improvement. 


His earlier professional experience includes accounting control and financial management roles in private sector environments, where he was responsible for maintaining accounting records, monitoring revenue and expense flows related to transportation and warehousing activities, overseeing accounting team outputs, preparing cost analyses and budget-realisation reports, and ensuring timely submission of tax and statutory declarations.


İlker’s core areas of expertise include tax compliance, statutory accounting, financial reporting, SME advisory, internal control review, social security and payroll-related compliance, financial statement preparation, budget analysis, accounting process improvement and digital accounting systems. 


His combination of audit, accounting, tax and private sector financial control experience enables him to support clients in strengthening financial discipline, regulatory compliance, reporting quality and sustainable business management.


He holds a Bachelor’s degree in Business Administration , and has been a CPA / SMMM since 2012 and is an active member of TÜRMOB, Türkiye’s national professional accountancy body, which is a member organisation of the International Federation of Accountants (IFAC). 


At MK Consultancy Audit & Advisory Partners, he contributes strong tax, accounting, financial control and statutory compliance expertise to the firm’s integrated audit and advisory platform.

MEHMET REŞAT LÜLE

CPA / SMMM

Partner - Governance, Risk Management and Assurance

Mehmet Reşat Lüle is a Partner at MK Consultancy Audit and Advisory Partners and a CPA / SMMM, bringing more than 35 years of professional experience in audit, assurance, advisory services, risk management, internal control, financial management, compliance and grant-funded programme oversight.


Throughout his career, he has held senior leadership roles in leading international audit and advisory firms, major corporate groups and independent consultancy environments. 


He has conducted and managed several hundred audit and assurance assignments in accordance with IFRS, ISA and other internationally and nationally accepted standards, covering financial, industrial, public sector and private sector organisations.


His professional expertise includes systems and financial audits, internal audit, enterprise risk management, internal control assessment, expenditure verification, regulatory and procurement compliance, programme implementation systems, financial management, accounting, process design and optimisation, and management control system development. 


He has worked extensively on grant-funded and development-related programmes, including assignments financed or implemented in the context of the European Union, World Bank, IFAD and United Nations-related frameworks.


Hehas provided advisory services to public institutions, operating structures, beneficiaries, private companies and small and medium-sized enterprises. His experience includes programme and project design, economic and financial feasibility analysis, business planning, budgeting, project finance, capacity building, institutional restructuring, risk-based audit planning, accreditation-related systems, programme implementation manuals, and the development and assessment of governance and management control frameworks.


He holds a Bachelor’s degree in Economics and has been a CPA / SMMM since 2002 and is an active member of TÜRMOB, Türkiye’s national professional accountancy body, which is a member organisation of the International Federation of Accountants (IFAC). 


His additional training includes project cycle management, EU proposal preparation, leadership, independent evaluation, advanced results-based management, internal control, budget management, cash transfers, gender-responsive evaluation and monitoring and evaluation for food security and agriculture programmes. 


Combining senior-level audit leadership with deep grant programme, risk management and institutional advisory experience, he supports organisations in strengthening governance, accountability, compliance, control systems and effective programme implementation.