Graduated from Ankara University Business Administration Department in 1999, Yaman Polat joined Deloitte Turkey in 1999. He is a member of Turkish Independent Auditors Association. He has extensive experience in auditing of multinational financial services sector companies such as banks, intermediary institutions, leasing and investment companies, insurance and common funds. He has more than 20 years of experience in audits conducted within the framework of International Financial Reporting Standards ("IFRS") and Turkish Accounting Standards ("TAS") and consolidation of large groups in Turkey and UK. He also has extensive knowledge of Banking Regulation and Supervision Agency ("BRSA") and Capital Markets Board ("CMB") regulations.