Mr. KAYA was born in Konya - Kulu Village in 1964. He graduaded in 1982 from Kulu High School and  in 1986 from Ankara University , Faculty of Political Science.  Also In 1986, he appointed as a Ministry of Finance Senior Tax Auditor. In 1989 he became an Accountant and in 1996 he was appointed as a Head Accountant.

In 1996-1998, he received the master degree (Master of Science in Accountancy (“MSA”) supported with auditing, corporate finance, and international finance management) at University of Illinois at Urbana- Champaign,

After coming back to Turkey, he attended “Harvard University Institute for International Development Program on Tax Analysis and Revenue Forecasting” and received a certificate of achievement.

Between 1998 and 2000, he worked as Vice Chairman of Tax Auditor Board of Ministry of Finance. In 2000, he resigned from this position and then worked as a Responsible Partner and Lead Auditor in independent auditing and consulting firms.

Mr. KAYA performed many large-scaled tax audit process and prepared a science report called “Methods of Measuring the Credit Risk at Banks” during he was tax auditor. Also he wrote and translated many articles including “Code of Insolubility: Budget 1998”, “Manual of Internal Control, 1998”, “Risk Analysis and Bankruptcy Forecasting Models, 1999”, “Materiality During Audit Process, 2000”, “Utilization Opportunities from Internal Control Systems of Enterprises at Tax Auditing, 2001”.

Mr. KAYA gave lectures called “Financial Statements Analysis” (2001-2002) at Atılım University and “Fundamental Principles of Accounting” and “Financial Accounting” (1998-2010) at Bilkent University.

Between 2000 and 2004, he carried out the editorial board membership of “Accounting & Auditing Perspective Magazine” which is published by TÜRMOB. He is the chairman of board and partner of DMF SYSTEM International INDEPENDENT Auditing Consulting & Certified Public Accounting co.

As the responsible partner for independent auditing, consulting, and financial applications, he (personally or as the leader of team) performs the following services:

• Accounting and Establishing Accounting Information System,
• Tax return and tax consultancy,
• Independent auditing (in accordance with IAS and IFRS and US GAAP)
• Merger and take-over,
• Business valuation,
• Due Diligence,
• Financial Model Audit
• Professional studies and investigation,
• Finance management,
• Administrative services,
• Risk management,
• Strategic Management and Business Consulting
• Investment evaluation, and Education.