Quick Answer

The first rule when accounting data is lost is to stay calm and shut the system down. Power off the server or computer, stop writing to the disk, and never start a format or RAID rebuild. Data from programs like LUCA and Logo, along with SQL databases and e-ledger files, can usually be recovered. Contact a professional lab that works under a confidentiality agreement, because every further action risks permanent data loss.

Which Data Is Critical for Accountants and Financial Advisors?

For an accounting office or a certified financial advisor (SMMM), data is the business itself. The full financial history of dozens, sometimes hundreds, of client companies is concentrated on a single server or workstation. Losing this data is not just a technical failure but also a breach of legal obligations and a serious reputational risk.

Accounting Software Data

Accounting offices in Turkey predominantly use the following programs, each with a different data structure:

  • LUCA: A widespread solution from TÜRMOB. While much of the data sits on the server or cloud, local installations and intermediate files can still hold critical records.
  • Logo (GO, Tiger, Start): Usually runs on Microsoft SQL Server, with data stored in MDF and LDF files.
  • Mikro: Also SQL Server based, holding high volumes of commercial and accounting data.
  • ETA (ETA SQL, ETA V8): A long-established package using SQL and its own file formats.
  • Zirve: Common in advisory offices, used for tax returns and ledger operations.

Because most of these programs rely on a database engine in the background, recovery is about restoring the whole database file, not individual documents.

e-Ledger, e-Invoice and e-Archive Files

The electronic documents kept under Revenue Administration (GİB) obligations are the most sensitive data group:

  • e-Ledger files (XML): Journal and general ledger books.
  • e-Ledger berats: GİB-approved files that prove the ledger has not been altered. Losing a berat can call the legal validity of that ledger into question.
  • e-Invoice and e-Archive: Signed XML copies of issued and received invoices.

Tax Returns, Payroll and Client Records

VAT, withholding, provisional, corporate and income tax returns; social security declarations; payroll; client current accounts, contracts and document archives. Much of this lives on disk as Excel, PDF and in-program records.

The Most Common Data Loss Scenarios

Data loss in accounting offices usually stems from the cases below. The risk rises during tax-return periods when systems run under heavy load.

Data/Program Typical Loss Scenario First Action
Logo/Mikro/ETA SQL database MDF/LDF corruption, sudden power cut Stop the service, do not write, attempt a copy
LUCA local data Disk failure, accidental delete Power off, do not install onto the disk
e-Ledger berats (XML) Format, ransomware, backup failure Isolate the disk, do not overwrite
Tax return and payroll files Accidental delete, drive format Do not save new files or install recovery tools
RAID server Two-disk failure, controller fault Do NOT start a RAID rebuild, take it to a pro
Entire system Ransomware encryption Disconnect from network, do not pay, keep backups

Server and Disk Failure

Multi-user accounting offices keep data on a central server. A mechanical or electronic failure of the server disk halts the entire office. In RAID configurations, multiple disks straining at once, or a second disk failing during a rebuild after the first one died, are among the most dangerous scenarios.

Corrupt SQL Database

The SQL Server database behind programs like Logo, Mikro and ETA can become unopenable due to sudden shutdown, a full disk or bad sectors. The database may go into suspect mode or the MDF file may be unreadable. Running careless repair commands here can permanently damage the data.

Ransomware

Because of the financial data they hold, accounting offices are prime targets for ransomware. An attack encrypts all SQL files, e-ledgers and backups. Paying the ransom is not a solution and is not advised; instead, disconnect the system from the network and preserve the encrypted disks and any intact backups.

Accidental Deletion and Failed Backups

Accidentally deleting a client folder, a formatted disk, or a backup job that has silently failed for months are all common. Most users, on noticing the loss, immediately install free recovery tools, which overwrites the recoverable area and makes things worse.

e-Ledger and Legal Retention Duty

Under the Tax Procedure Law, commercial books and documents must be retained for set periods. With the e-ledger system this duty is digital: alongside the ledger files, the GİB-approved berats must also be kept.

A berat acts as an electronic seal proving the ledger has not been changed after creation. If a berat is lost, the integrity of that period's ledger cannot be proven, which can cause serious problems in a tax audit. For this reason, e-ledger and berat files should be protected beyond normal backup policy, on at least two separate media.

When data loss occurs, recovering e-ledger and berat files is technically possible; because they are in XML format, once recovered intact from the disk they are directly usable. The key is intervening before any new data is written to the disk.

SQL Database Recovery

The SQL database is the heart of accounting data. A professional lab works by imaging the corrupt MDF and LDF files at the disk level and never touches the original media. The steps are usually as follows:

  1. Taking a bit-for-bit sector image of the failed disk (no writing to the source).
  2. Analyzing the file system and SQL database structure on the image.
  3. Extracting the MDF/LDF files, checking consistency and repairing.
  4. Reassembling tables, records and indexes.
  5. Validation and per-client data confirmation.

This process runs on an isolated copy, not on the live system where overwriting is a risk. That is why freezing the system as-is at the moment of loss is the correct move.

Data Protection Law, Confidentiality and NDA

Accounting data contains the financial and personal data of client companies and their employees. In Turkey this falls under Personal Data Protection Law no. 6698 (KVKK). During recovery this sensitivity must be protected to the highest degree.

DSET works under a non-disclosure agreement (NDA) for accounting offices. Recovered data is delivered only to the client, never shared with third parties, and securely destroyed on request after the job. The lab environment and data transfer processes are run to protect both confidentiality and data integrity.

Backups: Preventing Loss From the Start

The best recovery is the one you never need. The recommended approach for accounting offices is the 3-2-1 rule: three copies of the data, on two different media, at least one off-site. In practice:

  • Automatically backing up SQL databases daily and regularly testing whether the backup actually opens.
  • Keeping e-ledgers and berats in a separate, read-only archive.
  • Storing backups offline or on immutable media to resist ransomware.

Simply having a backup job configured is not enough; until restore tests are run regularly, you cannot know the backup is sound. Most disasters surface through a backup that was assumed to exist but had in fact been broken for months.

Accounting and Financial Advisor Data Recovery in Ankara

Ankara has one of Turkey's densest networks of financial advisors and accounting offices. Hundreds of SMMM offices operate along the Çankaya, Kızılay, Balgat and Söğütözü lines. This density means many offices run their systems under load at the same time during tax-return periods, raising the risk of failure.

DSET has been serving from its lab at Ankara Hacettepe Teknokent Beytepe since 2003. For accounting offices in Çankaya, Kızılay, Balgat and Söğütözü, pickup and delivery to the Beytepe lab is provided; in emergencies a failed server or disk can be collected on-site and transported safely to the lab. Local, fast access is critical especially on the final days of a filing period.

The most common requests from accounting offices across Ankara are corrupt Logo/Mikro SQL databases, deleted client folders, ransomware-encrypted disks, and failed server RAID arrays. For details on servers and RAID see our Ankara RAID and server data recovery article, and for pricing see our data recovery price list 2026 page. For our overall service scope, review our Ankara data recovery pillar page.

Frequently Asked Questions (FAQ)

Can LUCA, Logo or Mikro data really be recovered?

Yes, in most cases. Logo, Mikro and ETA mostly run on SQL Server; corrupt or deleted MDF/LDF files can be repaired after disk imaging. In LUCA, local data and intermediate files are recovered at disk level. The deciding factor is that no new data has been written to the disk after the loss.

Can I get back lost e-ledger berats?

e-ledgers and berats sit on disk as XML files. If the disk has failed, been formatted or deleted, these files can be recovered intact in the lab. Once recovered, berat files are directly usable. The safest practice is to always back up berats on a separate medium.

Can encrypted accounting data be recovered after ransomware?

First disconnect the system from the network and do not pay the ransom. The state of encrypted files depends on the malware used. Our priority is to recover what we can from undeleted shadow copies, old backups and the recoverable areas left on the disk. Never delete the encrypted disks or existing backups.

Do you offer emergency recovery during tax-return periods?

Yes. We provide priority, expedited service for losses on the final days of a filing period. For accounting offices within Ankara, the failed server or disk is collected quickly. The first diagnosis is free, so you get clear information about the data's condition and timeline as soon as possible.

How is the confidentiality of my data protected?

All accounting data is handled under data protection law and the process runs under a non-disclosure agreement (NDA). Recovered data is delivered only to you, never shared with third parties, and securely destroyed on your request.

About DSET

DSET has been serving from Ankara Hacettepe Teknokent Beytepe since 2003. Our data recovery success rate is 99.4 percent. The first diagnosis is free, and if no data is recovered there is no fee. For accounting offices and financial advisors we offer data recovery under a confidentiality agreement, sensitive to legal retention duties.

Phone: +90 536 662 38 09.

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