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As TEMA GRUP, we stand by your side in international arbitration processes with our expertteam. In addition to managing your legal proceedings, we meticulously prepare the reports (quantum/expert reports) required for submission in international arbitration cases. The Expert Report, prepared by one of our Partners, Mr. Ceyhun Deniz, a Qualified Member of ACCA (Association of Chartered Certified Accountants), was successfully presented during an International Arbitration hearing conducted under the auspices of the InternationalChamber of Commerce (ICC), headquartered in Switzerland.We take great pride in being a pioneer in this field in Türkiye.

We have completed the "Independent Audit Training" organized in collaboration with Tema Independent Audit and Tema Group Academy between December 16-20, 2024. During the training sessions, Ms. Çiğdem ÖZDEMİR, Managing Partner of Tema Group, shared the fundamentals of independent auditing with our Audit Team and esteemed Masters, enriching the content with her experiences and practical applications. The program was also supported by Tema Group Managing Partners Mr. Arif YILDIRIM (PhD), Mr. Ceyhun DENİZ, and Mr. Nafiz TURGUT (PhD), who contributed with their areas of expertise. We would like to express our gratitude to Mr. Gürol GÜNDOĞAN, Founding Partner of Tema Group, for hissupport in making this training program possible, to our Managers who contributed as trainers, to the esteemed Masters and our Audit Team who participated, and to the management and staff of Adya Hotel in Bolu Kızık Plateau, where the training took place, for their warm hospitality. Our training programs will continue with the Tax Training in the first week of the new year.

TEMA Group Academy organized the Applied Budget Preparation, Implementation, andManagement Training between November 6-8, 2024. The training aimed to equip participantswith practical skills in preparing and managing budgets, starting with the fundamental stepsand principles of the budgeting process. The program utilized ready-made Excel templatestailored for businesses to enhance the hands-on learning experience."

As TEMA GROUP ACADEMY, we are proud to announce the publication of our first book.Authored by Dr. Salih BAYRAM, one of the partners at Tema Sworn-in Certified PublicAccountancy and Audit Co. Ltd., the book titled 'Corporate Restructuring and LiquidationProcesses with Practical Examples' is now available to readers.

The 51st TAG Alliances International Conference was held in Prague, the capital of the Czech Republic, from October 23-25, 2024. Representing TEMA GROUP, Ms. Çiğdem ÖZDEMİR, Chairperson of the Board of Directors at Tema Independent Audit Inc., attended the conference themed 'The Heart of Action.' The event brought together delegates from law and accounting firms, as well as strategic partner firms, from around the world. Celebrating the 25th anniversary of TAG Alliances, the conference offered ample opportunities to strengthen international relations among members, alongside a variety of informative speeches, panels, and breakout sessions covering diverse topics.

The IR Global Annual International Conference was held in Paris, France, from September 21-24, 2024. The conference welcomed over 400 members from more than 85 regions around the world. Representing TEMA GROUP were Ms. Çiğdem ÖZDEMİR, Chairperson of the Board of Directors at Tema Independent Audit Inc., and Mr. Ceyhun DENİZ, Partner atTema Sworn-in Certified Public Accountancy and Audit Co. Ltd.The event featured expert presentations, group sessions, and workshops, providing a wide range of professional networking opportunities and fostering new relationships and collaborations across various fields.