The digitalization affects almost every step of the accounting profession from the record to the declaration stage with applications such as e-book, e-invoice, e-declaration, interactive tax office, and bookkeeping system. Today, traditional accounting practices are being replaced by digital accounting applications, while the transition from traditional practices to digital applications reveals the necessity of change on behalf of the accounting profession. This situation can be defined as a "Digital Evolution" in terms of the accounting profession. Undoubtedly, the digital transformation has begun and it will present new opportunities for the accounting profession in the hands of different creators. Therefore, it is necessary to approach the digital transformation in a theoretically correct way. The emergence of digital applications has changed the relationship of the accounting profession with traditional tools such as paper and notebooks. When it comes to the accou...