It is regulated on article 3 of the law numbered 3568 that the titles of independent accountant and financial advisor and certified public accountant cannot be used unlawfully. With the article of the Law, it is prohibited to use the titles of independent accountant and financial advisor and certified public accountant by those who are not legally authorized to use the title, and in case of violation of this prohibition, the 49/1. criminal sanctions are regulated in accordance with the article. Additionally, the legislator has obliged the Chambers to notify the cases of unlawful use of professional titles. The legal value which is protected by the crime of unlawful use of professional titles is the prevention of activities to the detriment of the members of the profession and indirectly, the protection of the tax audit and financial security of the state. The material element of the crime of unlawful use of professional titles is that the act of perpetrator’s illegal use of the titles of independent accountant and financial advisor, certified public accountant, or any title, phrase or symbol that will interfere with these titles or concepts or similar to them. The moral element in the crime of unlawful use of professional titles is the general intent. There is no aggravating reason for this crime in the law. In this study, the crime of unlawful use of professional titles was examined in accordance with the decisions of the Appeal and Supreme Court.