INTERNATIONAL EDUCATIONAL CONSULTANTS ASSOCIATION BYLAWS

THE NAME OF THE ASSOCIATION IS THE INTERNATIONAL EDUCATIONAL CONSULTANTS ASSOCIATION

ARTICLE 1. In today’s world where international education is becoming more widespread every day, an association called the INTERNATIONAL EDUCATIONAL CONSULTANTS ASSOCIATION (UEDD) has been established in accordance with the laws of the Republic of Turkey in order to better explain International Education Consultancy to the society and to conduct scientific, social and cultural studies on this subject.

HEADQUARTERS AND ADDRESS OF THE ASSOCIATION

ARTICLE 2. The headquarter of the association is Istanbul. Its address is within the borders of the Metropolitan Municipality. The association may open branches in places deemed necessary by the decision of the general assembly.

PURPOSE AND FIELD OF ACTIVITY OF THE ASSOCIATION

ARTICLE 3. The purpose of the association that will operate in the field of International Education Consultancy is to ensure solidarity, cooperation and spiritual development of its members providing International Education Consultancy services and to work on the development and improvement of the international education consultancy service.

SUBJECTS AND FORMS OF WORK TO BE CARRIED OUT FOR THE REALIZATION OF THE PURPOSE

ARTICLE 4. In order to achieve its purpose, the association:

a)Organizes fairs, seminars, conferences, written publications in newspapers and magazines with relevant organizations on the subject of education abroad, and makes publications in these environments by taking advantage of technological broadcasting opportunities.

b)Makes speeches on radio and television.

c)Makes contacts, necessary communication and correspondence on issues related to international education consultancy and its members.

d) In order to achieve its goals, it may dispose of real estate in accordance with the association law by decision of the general assembly if necessary.

e) It organizes meetings, balls, teas and trips for the benefit of the association and its members.

f) It participates in all kinds of meetings, commissions and boards related to the development and improvement of international education consultancy and expresses its opinions.

g) The association does not engage in politics.

h) It receives and gives aid and donations in accordance with the provisions of the Law on Fundraising and the relevant legislation and the provisions of this statute.

ı) It may open economic enterprises in order to realize its goals and service subjects and to provide income.

j) It may buy, rent and sell movable and immovable properties necessary to realize its goals and service subjects, it may establish all kinds of rights on movable and immovable properties, operate them and have all kinds of constructions done.

k) It accepts movable and immovable properties that will pass to the association through will.

l) It makes active contributions to the civil, cultural, social and moral development of its members,

m) It strives to unite its members with bonds of friendship, camaraderie and mutual understanding, and to develop social relations based on love and respect,

n) It organizes national or international organizations for educational consultancy when necessary,

o) It may open, operate or give to an operator a local for the purpose of its members’ rest and leisure time.

p) It may create archives in accordance with the association’s purpose and service subjects. It may open a WEB site,

r) It may publish brochures, catalogs, bulletins, magazines, newspapers and books.

s) It conducts research, examination and studies through working groups, committees or experts to be formed within the association, determines suggestions and petitions, and organizes joint educational activities with universities, continuing education centers, civil society organizations, foreign diplomatic missions in Turkey and their visa departments.

t) Establish partnerships, economic enterprises, foundations and aid funds for purposes and service issues and income-increasing projects,

u) Organize domestic and international trips to increase the knowledge, experience and experience of its members by participating in meetings, performances, festivals and shows related to purposes and service issues,

v) Conduct other necessary studies related to purposes and service issues.

y) Join federations that will operate in line with the purposes of the organization or become a founding member of a Federation.

z) Perform international activities by fulfilling the legal requirements. Become a member of associations and institutions abroad.

– Open representative offices in places deemed necessary to carry out its activities. Representative offices are not represented in the general assemblies of the association. The address of the representative office is notified in writing to the provincial administration of that place by the person or persons assigned as representatives by the decision of the board of directors.

-In areas related to its purpose and not prohibited by law, it may establish a platform among itself or with foundations, unions and similar civil society organizations to achieve a common purpose and with the decision of its authorized bodies.

-It may establish an association or upper organization abroad to achieve its purpose.

MEMBERSHIP

ARTICLE 5. Natural persons who have been active in International Education Consultancy for at least two years, who meet the conditions stipulated by the Associations Law, who have legal capacity and are over 18 years old, and legal entities that are active in International Education Consultancy for at least two years, and educational institutions based abroad with offices in Turkey can become members of the Association.

In case companies become members while preserving their legal personality, the chairman of the board of directors or the person he/she assigns to represent them will vote. When the chairmanship or representation duty of this person ends, the person who will vote on behalf of the legal entity will be re-determined by the relevant company and notified to the Association.

a) In order for non-Turkish citizens to be accepted as members of the Association, they must have the right to reside in Turkey. This condition is not required for honorary membership.

b) The membership process begins with the submission to the Association Headquarters of a membership application document, which includes a photograph taken in the last three months, references from two members and two schools headquartered abroad, and a letter stating whether or not the member has a criminal record. Applications are reviewed by the legal committee, and any deficiencies are completed and placed on the agenda of the first Board of Directors.

If the applicant institution is an overseas educational institution with an office in Turkey or a representative of such an institution, instead of 2 association members and 5 school references, references from only 3 association members are requested. If deemed necessary, additional documents may be requested from the applicant institution or persons by the decision of the Board of Directors. The Board of Directors asks all association members for their opinions via e-mail. In this case, members must submit their opinions to the association board of directors via e-mail within 3 business days. Objecting members submit their objections and reasons in writing to the Board of Directors; verbal objections are not accepted. If one-fifth or more of the total number of members object, membership is rejected. If there are fewer objections, the objections submitted in writing are discussed at the first subsequent board meeting and the final decision regarding the membership application is made by the Board of Directors. The result is announced to the applicant within 30 days at the latest. The Board of Directors is not obliged to provide a reason in the rejection decision. Members have equal rights and each member has one right.

METHOD OF DETERMINATION OF MEMBERSHIP ENTRY AND ANNUAL FEE AMOUNT

ARTICLE 6. The amount of entry and annual fee to be paid by members is determined by the Board of Directors each year. In addition, the payment method is also decided at the Board of Directors meeting.

TERMINATION OF MEMBERSHIP, RESIGNATION AND EXPULSION OF MEMBERSHIP

ARTICLE 7.

a) Membership of those who fail to fulfill their annual fee obligation within thirty days despite a written warning will be terminated by the decision of the Board of Directors.

b) Those who notify their intention to leave in writing will have their relationship with the Association terminated by the decision of the Board of Directors. Removal, severance, exit and expulsion are recorded in the membership book.

c) Those who have lost the legal conditions for membership, those whose actions are determined to be incompatible with membership in the “Reason for Establishment” in the Association Charter, the purpose, the work to be done to achieve the purpose and the decisions of the Association, those whose attitudes against the Charter seem to be inconvenient to remain in the Association membership; those who disrupt the Association’s work; those who make negative efforts against the Association, its members, employees and officers in its organs with their words or written actions; those who violate general moral rules are subject to the necessary disciplinary action by the Board of Directors and are removed from the Association membership.

In this case, the Board of Directors may take and implement the decisions of written warning, termination of membership and written announcement to other members, respectively.

The member who is removed from membership cannot be accepted as a member of the Association again. However, if the member who was removed from membership due to the membership fee debt pays the debt, he/she may apply for membership once more.

HONORARY MEMBERSHIP

ARTICLE 8. Honorary membership is granted to real or legal persons who contribute to the realization of the association’s objectives, by a decision taken by the Board of Directors with 2/3 votes or by the General Assembly. Honorary members can attend the General Assembly and relevant committee meetings and make speeches, do not vote, cannot be elected to bodies, and pay dues if they wish.

BODY OF THE ASSOCIATION

ARTICLE 9. The bodies of the association are as follows.

a) General Assembly,

b) Board of Directors,

c) Board of Auditors

GENERAL ASSEMBLY MEETINGS

ARTICLE 10. The General Assembly is called to an ordinary meeting in Istanbul by the Board of Directors every two years, in November, to discuss the agenda it has prepared. In addition, upon the justified application of the Board of Directors, the Board of Directors, the Board of Directors, or one-fifth of the members, an extraordinary meeting is called to Istanbul within one month. If this is not done, upon the application of the Board of Directors or one of the members who requested the meeting, the Civil Judge of Peace is assigned to hold a hearing and call a board of three members from among the Association Members to the General Assembly. No other items are added to the agenda in the Extraordinary General Assembly.

CALL METHOD

ARTICLE 11.

The Board of Directors prepares the list of members who have the right to attend the general assembly according to the association statute. Members who have the right to attend the general assembly are invited to the meeting at least fifteen days in advance, by announcing the day, time, place and agenda in a newspaper or by notifying in writing or by e-mail. If the meeting cannot be held due to lack of quorum, the day, time and place where the second meeting will be held shall also be specified in this invitation. The period between the first and second meetings cannot be less than seven days or more than sixty days.

If the meeting is postponed for a reason other than the lack of quorum, this situation shall be announced to the members in accordance with the procedure for calling for the first meeting, stating the reasons for postponement. The second meeting must be held within six months at the latest from the date of postponement. Members are invited to the second meeting in accordance with the principles specified in the first paragraph. The general assembly meeting cannot be postponed more than once.

QUORUM FOR MEETING

ARTICLE 12. The General Assembly shall convene with one more than half of those entitled to attend. If this number is not provided in the first meeting, the number of members attending the second meeting cannot be less than twice the total number of members of the Board of Directors and Auditors.

MEETING MANAGEMENT

ARTICLE 13. The General Assembly shall be held in accordance with the meeting announcement in all respects. The members who will attend shall enter the meeting by signing their names on the schedule prepared by the Board of Directors and obtaining the identification document. The meeting shall be opened by the President or Executive Board member after it is determined in a report that the sufficient number has been provided. After the opening, a President, a Vice President and two Secretaries shall be elected to manage the General Assembly. The President of the General Assembly manages the meeting. The minutes shall be prepared by the secretary and signed together with the President and Vice President. At the end of the meeting, the minutes and all documents shall be delivered to the Board of Directors. Only the agenda items shall be discussed in the General Assembly. However, it is mandatory to include the items requested to be discussed by at least one tenth of those present at the meeting on the agenda. Each member shall have one vote and cannot vote instead of or on behalf of another person. Decisions are made by majority vote. The elections begin with the candidates writing their surnames on the bulletin board. Votes are determined as secret and open. Secret votes are the votes determined by the board of directors by putting the papers or ballot papers into a sealed or empty container after the necessary actions are taken by the members and by making an open list after the voting is completed. In open voting, the method specified by the chairman of the general assembly is applied. The candidate or proposal that reaches more than half of the valid votes is deemed to have won or been decided.

DUTY AND AUTHORITIES OF THE GENERAL ASSEMBLY

ARTICLE 14. The duties and authorities of the General Assembly are as follows.

a) To discuss the agenda items, discuss the work reports of the Board of Directors and the Board of Auditors and to acquit the Boards,

b) To discuss and decide on the budget draft for the next working period,

c) To decide on the opening or closing of branches where deemed necessary.

d) To elect the Board of Directors and the Board of Auditors for two years,

e) To authorize the General Board of Directors to purchase real estate for the association, to sell and mortgage properties that are not needed, to make donations,

f) To make changes to the bylaws,

g) To decide on the dissolution of the association and where the association’s assets will be deposited in this case,

h) To decide on the issues that the General Assembly is required to do in the laws and bylaws, to make decisions on principles.

ı) To be a founding member of a Federation operating in the same direction or to join or decide to leave established federations.

j) To be a member of an international organization or decide to leave.

k) To decide whether the association will get into debt or not.

BOARD OF DIRECTORS

ARTICLE 15. The Board of Directors consists of 7 full and 7 substitute members to be elected by the General Assembly. The members shall meet at the Association Headquarters under the chairmanship of the oldest member within three days of their election and shall determine the Association President, two Vice Presidents, Association Secretary, Assistant Secretary and Treasurer among themselves through a secret means and by majority vote.

The Board of Directors shall meet at least once a month upon the call of the President and discuss the issues on its agenda. The decision shall be taken by a simple majority of the participants. In case of a tie in votes, the majority of the members shall be deemed to have been formed. In case of a vacancy in membership, the substitutes shall be called to duty in order. The membership of those who fail to attend two consecutive meetings without an excuse shall automatically be terminated.

The President shall represent the Association on behalf of the Board of Directors. All management and correspondence shall be carried out by the Vice Presidents or the Association Secretary with the signature of the President or with his/her consent.

The President may also assign a member to the Board of Directors for certain tasks related to the Associations. The President is the natural President of the Executive Board and Commissions. He/she takes the necessary measures regarding the Association’s work, order and discipline. And he/she can make requests on behalf of the Association to the authorized authorities.

The President can be removed from office by a 2/3 vote of the Board of Directors.

DUTY AND AUTHORITIES OF THE BOARD OF DIRECTORS

ARTICLE 16.

The duties and authorities of the Board of Directors are as follows.

a) To represent the legal entity of the Association, to carry out all the operations of the Association,

b) To determine and form the Commissions,

c) To complete the preparations for the General Assembly by calling the ordinary and extraordinary General Assembly to a meeting, to prepare the working minutes to be submitted to the General Assembly and the next term budget draft, to carry out the General Assembly decision,

d) To carry out the necessary legal procedures if the General Assembly decides to open a branch.

e) To make decisions on the principles of the Association’s work, to determine the ways and regulations to be followed annually, to make statements and to authorize the President on these issues, to determine the situations, persons and organizations to be cooperated, supported and opposed, to prepare draft amendments to the Bylaws, to put Regulations, Directives and Circulars into effect, to authorize the President for Circulars,

f) To determine the Association’s symbol, to decide on the publication of publications, to prepare or have publications prepared,

g) To acquire real estate on behalf of the Association in accordance with the method foreseen by the laws and the General Assembly decision and to dispose of the decided, to determine its use, to protect the Association’s assets and fixed assets, to determine the wages to be paid to the employees, to carry out the works not assigned to other bodies by the Bylaws, to carry out the works,

h) To ensure the management of the Association. All works with correspondence and accounting transactions are carried out by the relevant units under the supervision and control of the President. In the temporary absence of the President and the Secretary of the Association, their assistants, in the temporary absence of the Treasurer, the Board of Directors or the member assigned by the President of the General Assembly shall serve. The Association Secretary prepares the meeting agenda by consulting with the President and the Board of Directors meets at least once a month and a decision is made by simple majority. In case of a tie in votes, the opinion of the side where the President is present prevails. The Association Secretary is responsible for correspondence and the Treasurer is responsible for accounting. The Treasurer receives the approval of the expenses made and the approval of the things to be done at each meeting. Accounting and bank transactions are carried out with the signature of the President, or if he is not present, the signature of the Association Secretary, and with the signature of the Treasurer. In certain cases, authorization may be given to the identities of the members of the Board of Directors.

i) Discuss and decide on membership applications,

j) Notify the Governor’s Office within thirty days of the results of the General Assembly and Board of Directors elections, \p\ k) Keep and ensure that the Association’s books and records are kept. Regularly records and protects all documents related to income and expenses. It carries out the hiring and termination of Association employees.

l) Realizes and distributes the Association’s Publications, carries out scientific, artistic and sports activities and all other activities.

m) Receives awards and gifts on behalf of the Association.

n) Determines the annual payment amount for the period

AUDITING BOARD- DUTIES AND AUTHORITIES- INTERNAL AUDIT METHODS OF THE ASSOCIATION

ARTICLE 17. The Board of Auditors consists of 3 (three) main and 3 (three) substitute members elected by the General Assembly. It convenes under the chairmanship of the oldest member within three days following the General Assembly and divides the tasks. The Board convenes at intervals not exceeding one year to discuss the agenda prepared by the chairman. It audits all financial transactions of the Association and submits an observation report to the Board of Directors. It forwards the report to be submitted to the General Assembly to the members who will participate through the Board of Directors.

METHODS OF INTERNAL AUDIT OF THE ASSOCIATION:

Internal audit is essential in the Association. Internal audit can be conducted by the General Assembly, Board of Directors or Board of Auditors, or audit can be conducted by independent audit institutions. The fact that an audit has been conducted by the General Assembly, Board of Directors or independent audit institutions does not eliminate the obligation of the Board of Auditors.

The Board of Auditors; audits whether the association operates in line with the purpose and the subjects of work specified to be carried out in order to achieve the purpose specified in its statute, whether the books, accounts and records are kept in accordance with the legislation and the federation statute, in accordance with the principles and procedures determined in its statute and at intervals not exceeding one year, and submits the audit results in a report to the board of directors and to the general assembly when it convenes.

Upon the request of the members of the audit board, it is mandatory for all kinds of information, documents and records to be shown or provided by the association authorities, and for the request to enter the management places, institutions and annexes to be fulfilled.

ARTICLE 18.-BRANCHES

A) ESTABLISHMENT OF BRANCHES

The association may open branches in places deemed necessary throughout Turkey. For this purpose, after the decision to open a branch is made in the general assembly, at least three persons residing in the place where the branch will be opened are authorized. These persons make a written application to the highest civil authority of the place where the branch will be opened. The founders of the branch are required to reside in the place where the branch will be opened for at least 6 months.

B) BRANCH ORGANS, DUTIES AND AUTHORITIES

General Assembly

Board of Directors

Board of Auditors

BRANCH GENERAL ASSEMBLY:

The General Assembly consists of branch members. The General Assembly;

a- It elects the Branch Board of Directors, Auditors and the Central General Assembly Delegate.

b- It examines the report of the Branch Board of Directors and the auditor, and acquits the Board of Directors and the auditor.

c- Branches cannot engage in activities contrary to the Central Statute.

d- The Central General Assembly procedures are applied for Branch General Assemblies.

e- Branch General Assemblies must be held at least two months before the central general assembly meeting every two years.

BRANCH BOARD OF DIRECTORS:

The Branch Board of Directors consists of 5 full and 5 substitute members elected by the Branch General Assembly for a period of two years. It elects a chairman from among itself.

DUTIES:

a- Represents the branch.

b- Achieves the association’s objectives in the place where it is established.

c- Conducts the transactions related to the income-expense accounts of the branches and prepares the budget for the next period and presents it to the general assembly

BRANCH AUDIT BOARD:

An auditor consisting of two main and two substitute members is elected by the Branch General Assembly for two years to perform the duties indicated below.

DUTIES:

a- Examines the income and expense books and documents of the Branch Board of Directors and checks the appropriateness of the decisions. Presents the audit results in a report to the Board of Directors and to the General Assembly when it convenes.

b- Conducts the examinations at intervals not exceeding one year.

c- May attend the Board of Directors meetings without the right to vote.

C- REPRESENTATION OF BRANCHES IN THE GENERAL ASSEMBLY OF THE HEADQUARTERS:

Branches are represented in the General Assembly by three delegates they will elect in their own general assemblies. In addition, one person is elected as an alternate delegate.

D- BOOKS TO BE KEPT BY BRANCHES AND PROCEDURES FOR INCOME AND EXPENSES

Branches are obliged to keep the books kept by the Headquarters as they are. Branches transfer 10 percent of donations, membership fees, social activities and all kinds of cash annual income to the Headquarters by the end of each year. Provisions regarding the collection, spending and keeping of money in banks and provisions not mentioned herein shall be applied in accordance with the articles valid for the Headquarters in this statute.

E- TERMINATION OF BRANCHES

Branches,

By the decision of the Central General Assembly,

By the decision of two-thirds majority of the members attending the Branch General Assembly,

Within the framework of the provisions of the Associations Law or due to compelling reasons.

In case of dissolution, all of the current assets and cash values, documents and fixed assets are transferred to the General Headquarters.

SUBSCRIPTION BOARDS AND COMMISSIONS

ARTICLE 19. The following boards and commissions may be established by the decision of the Board of Directors.

A. ADVISORY BOARD

A board of 15 people consisting of 10 members to be elected from among the members who have gained experience in their professions and are known in different branches of art, and 5 members to be proposed by them. It meets at the Association Headquarters within one week following its election and elects its President, Vice President and Secretary. The Board of Directors and the Association, upon request of the President or on its own, express their opinions on issues that will benefit the Association, organize or have events organized, and ensure that art and sports activities are carried out. The Advisory Board contributes to and supports the activities on these issues, considering the reasons for the establishment of the Association, and increases the effectiveness of the Association with its suggestions. Although the members of the Board can participate in the General Assembly and express their opinions, they cannot vote. The Association provides all kinds of opportunities for their work, and the Board of Directors executes their decisions.

B. COMMISSIONS

The Board of Directors may establish and participate in Commissions that it deems appropriate to expand and strengthen the Association’s work. It also determines one Board Member who will conduct relations with the Commissions to be established. These members are the natural chair of the Commissions. Within one week following their election, the Commissions convene upon the call of the responsible member of the Board of Directors and elect the President, Vice President, and Secretary from among their own members. The work of the Subsidiary Boards and commissions is regulated in detail by the regulations on this subject.

INCOME SOURCES OF THE ASSOCIATION – PROCEDURES FOR INCOME AND EXPENSES – BORROWING PROCEDURES OF THE ASSOCIATION

ARTICLE 20. The income sources of the association are as follows;

a) Entrance fees and annual fees to be received from members,

b) Income to be provided from publications and all activities,

c) Income to be obtained from assets,

d) Donations and incomes to be received and collected in accordance with the current rules,

e) Aid to be received from the state, public law and private law legal entities,

f) Money to be provided by selling movable and immovable properties that are no longer needed.

g) Income to be collected according to the Law on Fundraising

h) Economic Enterprise incomes

20.1. PROCEDURES FOR INCOME AND EXPENSES

Association incomes are collected with a “Receipt Document”. In case of collection of association income through banks, documents such as receipts or account statements issued by the bank shall replace receipts.

Association expenses shall be made with expenditure documents such as invoices, retail sales receipts, and freelance receipts. However, for the association’s payments within the scope of Article 94 of the Income Tax Law, an expense slip shall be prepared in accordance with the provisions of the Tax Procedure Law, and for payments not within this scope, an “Expense Receipt” shall be prepared. Deliveries of free goods and services to be made by the association to persons, institutions or organizations shall be made with an “In-Kind Assistance Delivery Document”. Deliveries of free goods and services to be made by persons, institutions or organizations to the association shall be accepted with an “In-Kind Donation Receipt Document”. “Receipt Documents” to be used in the collection of association income shall be printed in a printing house upon the decision of the board of directors. The relevant provisions of the Associations Regulation shall be followed in matters related to the printing and control of receipts, receipt from the printing house, recording in the book, transfer between the old and new treasurers, and the use of these receipts by the person or persons who will collect income on behalf of the association with the receipt and the delivery of the collected income.

The person or persons who will collect income on behalf of the association shall be determined by the decision of the board of directors, specifying the authorization period. The “Authorization Certificate”, which includes the clear identity, signature and photographs of the persons who will collect income, shall be prepared by the association in three copies and approved by the chairman of the board of directors. A copy of the authorization certificate shall be given to the associations units. Any changes regarding the authorization certificate shall be notified to the associations unit by the chairman of the board of directors within fifteen days. Persons who will collect income on behalf of the association may only start collecting income after a copy of the authorization certificate issued in their name is given to the associations unit. The relevant provisions of the Associations Regulation shall be followed in matters related to the use, renewal and return of the authorization certificate and other matters. Except for the books, receipts, expenditure documents and other documents used by the association shall be kept for 5 years in accordance with the number and date order in the books where they are recorded, without prejudice to the periods specified in special laws.

20.2. ASSOCIATION’S DEBT PROCEDURES:

The association may borrow money, if necessary, by a decision of the general assembly, in order to achieve its purpose and carry out its activities. This borrowing may be made in cash as well as for the purchase of goods and services on credit. However, this borrowing cannot be made in amounts that cannot be covered by the income sources of the association and in a manner that will cause the association to have difficulty in payment.

BOOKS AND RECORDS

ARTICLE 21

Bookkeeping principles;

In the association, books are kept according to the business account principle. However, if the annual gross income exceeds 500 thousand YTL for 2005, books are kept according to the balance sheet principle starting from the following accounting period.

In case of switching to the balance sheet principle, if the limit specified above is fallen below in two consecutive accounting periods, the business account principle may be switched to as of the following year.

Books may be kept according to the balance sheet principle by a decision of the board of directors, regardless of the limit specified above.

In case the association opens a commercial enterprise, a book is also kept for this commercial enterprise in accordance with the provisions of the Tax Procedure Law.

The association’s books and records are kept in accordance with the procedures and principles specified in the Associations Regulation.

The following books are kept in the association.

a) The books to be kept on the basis of the business account and the principles to be followed are as follows:

1-Decision Book: The board of directors’ decisions are written in this book in date and number order and the decisions are signed by the members who attend the meeting.

2-Member Registration Book: The identity information of those who become members of the association, their entry and exit dates to the association are recorded in this book. The entry and annual membership fees paid by the members can be recorded in this book.

3-Document Registration Book: Incoming and outgoing documents are recorded in this book with their date and order number. The originals of incoming documents and copies of outgoing documents are filed. Documents received or sent via e-mail are stored by taking printouts.

4-Fixed Assets Book: The date and method of acquisition of the fixed assets belonging to the association, the places where they are used or given, and the deletion of those whose usage period has expired are recorded in this book.

5-Business Account Book: Income received and expenses made on behalf of the association are recorded in this book clearly and regularly.

6-Receipt Document Record Book: The serial and sequence numbers of the receipt documents, the names, surnames and signatures of those who received and returned these documents, and the dates they were received and returned are recorded in this book.

b) The books to be kept on the basis of balance sheet and the principles to be followed are as follows:

The books recorded in subparagraphs 1, 2, 3 and 6 of paragraph 1-(a) are also kept in the case of keeping books on the basis of balance sheet.

2- Journal Ledger, General Ledger and Inventory Ledger: The method of keeping these ledgers and the recording method are carried out in accordance with the Tax Procedure Law and the Accounting System Application General Communiqués published based on the authority granted to the Ministry of Finance by this Law. Before the association starts using the ledgers that are required to be kept, they are certified by the provincial association directorate or notary. These ledgers are continued to be used until their pages run out and no intermediate certification of the ledgers is made. However, the ledgers kept in accordance with the balance sheet principle and the form or continuous form leaf ledgers are required to be certified again every year in the last month before the year they will be used.

Income Statement and Balance Sheet Preparation

In case of keeping records in accordance with the business account principle, the Business Account Table” is prepared at the end of the year. In case of keeping books in accordance with the balance sheet principle, the balance sheet and income statement are prepared at the end of the year (December 31), based on the Accounting System Application General Communiqués published by the Ministry of Finance.

ARTICLE 22.

The bylaws can be amended by a general assembly decision. In order to amend the bylaws at the general assembly, a 2/3 majority of the members who have the right to attend and vote at the general assembly is required. If the meeting is postponed due to lack of a majority, a majority is not required at the second meeting. However, the number of members attending this meeting cannot be less than twice the total number of members of the board of directors and audit committees. The decision majority required for the bylaws amendment is 2/3 of the votes of the members who attend the meeting and have the right to vote. The voting for the bylaws amendment is open at the general assembly.

TERMINATION OF THE ASSOCIATION AND ESTATE LEAVING

ARTICLE 23.

The general assembly may decide to dissolve the association at any time. In order for the issue of dissolution to be discussed at the general assembly, a 2/3 majority of the members who have the right to attend and vote at the general assembly is required. In the event that the meeting is postponed due to lack of a majority, a majority is not required at the second meeting. However, the number of members attending this meeting cannot be less than twice the total number of members of the board of directors and audit committees. The majority required for the dissolution decision to be taken is 2/3 of the votes of the members who attend the meeting and have the right to vote. The voting for the dissolution decision at the general assembly is open.

Liquidation Procedures;

When the general assembly decides to dissolve, the liquidation of the association’s money, property and rights is carried out by the liquidation committee consisting of the last board members. These procedures begin as of the date the general assembly decision regarding dissolution is taken or the date on which the automatic termination becomes final. During the liquidation period, the phrase “International Education Consultants Association in Liquidation” is used in the association name in all transactions. The liquidation board is responsible and authorized to complete the liquidation transactions of the association’s money, property and rights from beginning to end in accordance with the legislation. This board first examines the association’s accounts. During the examination, the association’s books, receipts, expenditure documents, title deeds and bank records and other documents are determined and its assets and liabilities are recorded in a report. During the liquidation procedures, the association’s creditors are called and its assets, if any, are converted into cash and paid to the creditors. If the association has a creditor, the receivables are collected. After the collection of receivables and payment of debts, all remaining money, property and rights are transferred to the place determined by the general assembly. If the place to be transferred is not determined by the general assembly, it is transferred to the association that is closest to the association’s purpose in the province where it is located and has the most members on the date of dissolution. All liquidation-related transactions are shown in the liquidation report and the liquidation transactions are completed within three months, except for additional periods granted by the provincial administration authorities based on a justified reason. Following the completion of the liquidation and transfer transactions of the association’s money, property and rights, the liquidation committee must notify the provincial administration authority of the place where the association’s headquarters is located in a letter within seven days and the liquidation report must be attached to this letter. The members of the last board of directors are responsible for keeping the association’s books and documents as the liquidation committee. This duty can also be assigned to a board member. The storage period for these books and documents is five years.

FOUNDERS

ARTICLE 24. The founders of the International Education Consultancy Association are the persons whose names and surnames are given below in the order of their membership numbers: