A goal of this study is to examine the extent of national culture impacts on accounting practices of independent CPAs in Turkey. Specifically, we look at how behaviors of the clients in their disclosure of financial information and information sharing effect CPAs’ work in the quality of financial reports and statements.  In term of quality, we focus on factors such as reliability, compliance with local rules and regulations, and compliance with international accounting standards. A survey questionnaire will be used from a sample of independent CPAs belonging to the Union of Chambers of CPAs of Turkey (TURMOB) chapter located in Istanbul and Eskisehir. This exploratory research will offer a first look into the effects of culture on accounting practices in Turkey