TEKB The Board of Auditors

Phar. Koray KAYA – Member of the Board of Auditors

Born in Gaziantep in 1985, Phar. Koray KAYA completed his primary education in Kırklareli and his secondary and high school education in Tekirdağ. Phar. Koray Kaya, who graduated from Istanbul University Faculty of Pharmacy in 2008, opened Kaya Pharmacy in Manisa in 2009 and started to work as a independent pharmacist. After serving as Manisa Representative between 2012-2013, he elected as a member of the board of directors as of 2013.  After the Elective General Assembly held in September 2017, he elected as the General Secretary of the Chamber of pharmacists and still continues his duty as the General Secretary.

He works as a TEB National Educater within the “Rehber Eczanem” Program which started in 2014. Phar.Koray KAYA, who gives education to his colleagues in many points of Turkey with this program, has also been the Chairman of the Board of Directors of the FARMAKOOP Producer Pharmacists Cooperative since 2018.

İsmail Hakkı GÜNEŞ - Member of the TEKB Board of Auditors

He was born in Istanbul. He completed his primary education in Rize and his secondary education in Istanbul Bahçelievler High School.

He graduated from Marmara University Faculty of Business Administration in 1984. He completed his master's degree in Accounting - Finance Department of Social Sciences Institute at the same University and received his master's degree with his thesis named "Liquidation and Uniform Chart of Accounts in Joint Stock Companies."

  • 1985-1990 assistant general manager responsible for financial affairs in the private sector
  • 1990-2003 worked as a independent accountant and financial advisor.
  • He has been working as a Certified Public Accountant since 2003.

He served as the Vice Chairman of the Disciplinary Board at ISMMMO Supervisory Board and Türmob. He worked as an instructor in Tesmer between 1993 and 2013. He has been a member of the Auditor Board of the Association of All Pharmacists Cooperatives since 2018, also provides consultancy to various professional organizations.

Since the 1999-2000 academic year, he still worked as a lecturer in the field of tax-audit-accounting at various universities in Istanbul; In addition to being a Certified Public Accountant, he continues to teach "Tax Applications and Auditing" to Istanbul Aydın University Accounting-Audit Master's students. He participated in radio and TV programs as a speaker. İsmail Hakkı Güneş, who has 110 published articles on Tax and Accounting, has professional books published besides his lecture notes.

Erdoğan KARAHAN - Member of the Board of Auditors

Erdogan KARAHAN, who was born in Bitlis Adilcevaz as the second child of a civil servant father and a housewife mother, After completing his education life in Erciş, Van, he started in 1994 at Istanbul University, Faculty of Political Sciences, Department of Public Administration. After graduating in 1998, he worked in the following institutions;  a civil servant at Ziraat Bank Retail Banking Center between the years 1998-2000,  Assistant Specialist at the Ministry of Industry and Trade, General Directorate of Protection of Consumer and Competition between the years  2000-2003, Tax Inspector, Anatolian Regional Coordinator, Education Manager and Tax Inspector at the Ministry of Finance between the years 2003-2012. Since 2012, Karahan, who provides consultancy and auditing services to many leading companies in the sector in our country with Istanbul Audit and YMM A.Ş,  still gives trainings and seminars on the Turkish tax system, incentives and other taxation issues in public and private institutions. More than 70 articles have been published. He completed his master's degree in Accounting at Beykent University in 2011-2012. In 2013, he completed the training of the Public Oversight Accounting and Auditing Standards Authority and received the Independent Auditor Title.