Cloud Computing , which is one of the most important concepts that is named as the second boomer of web technology and which is expected to lead the business world in the future, is these riving of information technologies as the external source in short. In today s competitive environment, it is the primary goal of the establishments to build and manage the accounting systems for a low cost and with advanced technological facilities within a secure structure that can be constantly and remotely followed. Accounting systems that benefit from the web-based cloud computing opportunities have the structure to fulfill these requirements. But the fact that cloud computing is a very new concept in accounting sector, and that its legal infrastructure has not been thoroughly built yet in Turkey and its security concerns raise a question mark in the minds of the establishments in terms of the operation of the system.