Turkey E-2 Financial Documentation Support for U.S. Immigration Attorneys

For U.S. immigration firms handling E-2 investors with Turkish assets. SYSTEMS CPA serves as an independent Turkey-side accounting and tax documentation resource. Your firm retains responsibility for U.S. eligibility, immigration strategy, petition and client representation.

Reviewed 28 October 2026. Prepared by Evren Özmen, Licensed Turkish CPA (SMMM), TÜRMOB no. 35675. We provide Turkey-side accounting and tax support, not U.S. immigration legal advice.

What we deliver to counsel

• Source chronology: English-language description of how an investor obtained funds, with references to underlying Turkish records.
• Money trail: reconciliation of bank receipts, transfers, foreign-exchange conversion and onward movements.
• Company records: Turkish trade registry extracts, relevant financial statements, tax returns and shareholder/dividend documentation, when applicable.
• Transaction review: accounting and Turkish tax treatment of business sales, property sales, dividends, savings and family transfers.
• Gap memo: missing documents, conflicting dates, unexplained movements and work required before an evidence package is complete.

A predictable referral workflow

• 1. Attorney sends a non-confidential scope brief identifying the funding type, Turkish entity and deadline.
• 2. We check potential conflicts and agree responsibility, fee and confidentiality terms.
• 3. Supporting records are collected through an agreed secure method.
• 4. Our Turkish CPA reconciles the accounting evidence and identifies tax or documentation gaps.
• 5. We provide written schedules/notes in English and answer scoped clarification questions.

Where Turkish records typically cause friction

Company-owned funds are described as personal savings; shareholder distributions cannot be reconciled to resolutions; property settlement proceeds pass through several accounts; foreign-currency conversion is undocumented; or source narratives conflict with Turkish income and tax records. Our role is to identify and explain the facts, not change them to fit an immigration narrative.

Responsibility and limitations

We do not state whether the person qualifies for an E-2 visa, provide U.S. legal opinions, certify foreign translations without an appropriate translator, or promise acceptance by a consular officer. We can explain the Turkish factual and tax position and coordinate questions with the U.S. legal team.

Related resources

• E-2 source-of-funds service overview
• Turkish local tax counsel for international firms
• Turkish profits and transfers

Common questions from counsel

Can you issue a Turkish CPA letter?

Where supported by properly reviewed records and an agreed scope, we can provide a signed factual/accounting explanation. Its contents, degree of assurance and permissible form depend on the engagement and the records reviewed.

Can you obtain historic Turkish records?

Subject to client authorization and what is lawfully available, we can assist in identifying or obtaining relevant company and tax records. Some items require action by the client or their representative.

How fast can you prepare a package?

Timing depends on the number of accounts, transaction history, record availability and the evidence requested. We quote a timeline after seeing a scoped document inventory.

Official references and editorial notes

• U.S. Department of State, 9 FAM 402.9 (E-2 Treaty Investors)
• IRS, Substantial Presence Test
• Systems CPA Editorial Standards