One of the goals of sustainable development is expressed as "accessible and clean energy". Large-scale production of global fossil fuels increases emissions of greenhouse gases, resulting in threats to the existence of human and natural environment. For this reason, the use of accessible and clean energy for electricity generation is encouraged by regulations made by countries. In this study, it was tried to explain the legal regulations about unlicensed electricity production in our country and to examine the accounting records in unlicensed electricity production.peer-reviewe