Our Team
Ercüment Korkut
Founding Partner – Responsible Audit Partner – CPA
He worked at Banking Regulation and Supervision Agency (BRSA) as a Senior Sworn Bank Auditor for 12 years. He has been performed many audits and inspections at numerous public and private Turkish banks and their affiliates both domestic and abroad. He carried out money laundering investigations on Financial Crimes İnvestigation Board’s (MASAK) behalf and some particular investigations on State Supervisory Board’s (DDK) behalf. He got his MBA degree from UIUC at Urbana Champaign in 2006. He was appointed as executive vice General Manager responsible from internal systems at a private Turkish owned bank in Albania for 3 years. He moved back to Turkey to become CEO of a private pension company in 2011. After a successful launch and a tenure of 2 years, he was transferred to a private venture capital firm as CEO for another 3 years. As a partner of Neutron Certified Public Accountancy Limited Company, he serves his clients consisting of distinguished companies in the public and private sectors.
He has got broad experience in finance and its taxation due to his previous experiences.
He is married with 2 children, fluently speaks English.
Ersan Gündeşli
Partner – Responsible Audit Partner – CPA
He graduated with honors from the Faculty of Law at Ankara University. In 2002, he ranked first in the entrance examination for the Assistant Tax Inspector position and earned the right to join the Board.
Between 2002 and 2011, he served as a Tax Inspector. Since 2017, he has been working in the private sector.
Between 2011 and 2013, he obtained a Master of Laws (LL.M.) degree from the Pennsylvania State University, Faculty of Law, specializing in Taxation and Money Laundering.
During his public service, he successfully conducted numerous critical tax office audits, tax inspections, and anti–money laundering investigations.
As of 2023, he has continued his professional career as a Sworn-in Certified Public Accountant and Independent Auditor. Since 2025, he has been serving as a Responsible Audit Partner at Duru Partners Independent Audit Inc.
Fazlı Emektar
Certified Public Accountant
He was born in 1984 in Balıkesir. He graduated in 2007 from the Department of Public Administration, Faculty of Economics and Administrative Sciences (FEAS) at Sakarya University.
In April 2009, after successfully passing the relevant examination, he began his public service career as an Assistant Inspector at the Inspection Board of the Ministry of Public Works and Settlement. In July of the same year, he also succeeded in the examination held by the Finance Inspection Board and continued his career as an Assistant Finance Inspector.
He served as a Tax Inspector at the Large Taxpayers Group Directorate of the Istanbul Office of the Tax Inspection Board.
He successfully completed the examinations for Sworn-in Certified Public Accountant (CPA), Independent Auditor, and Corporate Sustainability Auditor.
Continuing his professional career as a Sworn-in Certified Public Accountant, Fazlı Emektar founded Mali Yöntem Sworn-in Certified Public Accountancy Inc., through which he offers his accumulated knowledge and professional experience to the public and the business community.
He shares his extensive expertise—particularly in Turkish Tax Legislation and its implementation, as well as Türkiye’s financial structure—through his books and academic articles. To date, he has published 20 professional books and more than 50 articles in various journals.
Alongside his professional career, he continues his academic pursuits and is currently enrolled in a second undergraduate degree program in the Department of Sociology at Istanbul University, Faculty of Letters.
He has served in various public institutions and organizations, undertaking assignments in areas such as inspection, auditing, expert witnessing, and personnel investigations within the central and provincial units of the Ministry of Treasury and Finance.
In addition, he has played an active role in E-Audit practices, which form the basis of the “invitation to explanation” mechanism, as well as in tax audits conducted for large taxpayers.
Nuran Müzeyyen Korkut
Independent Auditor - CPA
Nuran Müzeyyen Korkut is a graduate of the Department of Economics, Faculty of Political Sciences at Ankara University and completed her master’s degree in Business Administration at Yıldız Technical University. She has a high level of proficiency in English.
With many years of experience in capital markets, corporate governance, and financial auditing, she has held significant positions in both public and market institutions throughout her career. She holds licenses in Derivatives, Capital Market Activities Level 3, Corporate Governance Rating, and Credit Rating, and is also a Certified Public Accountant (CPA). In addition, she holds an Independent Auditor Certificate.
Between 1996 and 2016, Ms. Korkut worked at the Listing Department of Borsa Istanbul, where she progressed from Assistant Specialist to Senior Specialist over nearly 20 years. During this period, she played an active role in the processes related to the admission of capital market instruments of companies from various sectors to Borsa Istanbul. Her responsibilities included the review of financial statements and public disclosure announcements, evaluation of initial public offering (IPO) processes, preparation of analyses for the admission of capital market instruments to relevant markets and platforms, and reporting to the Board of Directors of Borsa Istanbul.
She also participated in domestic and international IPO presentations and training programs for companies and investors, and contributed to projects involving product development, market structures, and business processes, particularly in establishing the regulatory framework and technical infrastructure.
At the beginning of her professional career, she served as an Assistant Inspector at the Inspection Board of the Ministry of Culture of the Republic of Türkiye, where she was involved in the execution and reporting of audit and investigation activities.
With her extensive knowledge and experience in capital markets, IPO processes, corporate governance, and financial reporting, Nuran Müzeyyen Korkut adds significant value to our firm’s audit and advisory services.
In 2025, she joined Duru Partners Independent Audit Inc. as an Independent Auditor.
İbrahim Şen
Independent Auditor – CPA
İbrahim Şen, born in 1972 in Çanakkale, graduated from the Faculty of Business Administration at Anadolu University in 1996.
Since 2006, he has been working as a Certified Public Accountant (CPA), providing services in the establishment and operation of accounting systems, preparation of financial statements, ensuring compliance with tax legislation, and offering financial advisory services. His work primarily focuses on improving financial reporting quality, ensuring regulatory compliance, and maintaining financial discipline.
In 2011, he obtained the title of Independent Auditor. Within the framework of independent auditing standards, he has been involved in the audit of financial statements, assessment of audit risks, analysis of internal control systems, and preparation of audit reports. He conducts audit activities in accordance with Turkish Financial Reporting Standards (TFRS) and relevant legislative regulations.
As of 2025, he has been serving as an Auditor at Duru Partners Independent Audit Inc., where he is involved in the planning, execution, and reporting of independent audit engagements, with a particular focus on financial reporting processes, evaluation of internal control structures, and regulatory compliance analyses.
Areas of Expertise
Accounting theory and practice
Independent auditing standards
Financial reporting (TFRS)
Tax legislation and financial law practices
Bülent Ecevit Uslu
Independent Auditor – CPA
Bülent E. Uslu graduated from the Department of Business Administration at Istanbul University in 1999 and began his professional career in Istanbul in 1997. Between 2002 and 2004, he completed his master’s degree in Accounting and Financial Management at the University of Baltimore (USA).
From 2004 to 2012, he held various roles in audit, tax, and finance functions at CPA firms in the United States. Between 2012 and 2024, he served as a Chief Financial Officer (CFO) in the private sector in Türkiye.
During the 2024–2025 period, Mr. Uslu worked as a Senior Auditor at Neutron Sworn-in Certified Public Accountancy Inc., providing audit and advisory services across various industries. As an Independent Auditor and Certified Public Accountant, he holds Capital Markets Board (CMB) Advanced Level, Derivatives, Credit Rating, and Corporate Governance Rating licenses.
With advanced proficiency in English, Bülent E. Uslu is currently continuing his professional career as an Independent Auditor at Duru Partners.
