SMMM adaylar\u0131 art\u0131k s\u0131navlarda Sermaye Piyasas\u0131 Mevzuat\u0131ndan da sorumlu olacak…
\nTekrar s\u0131nav hakk\u0131 ise 3 y\u0131lda 3 kez olarak artt\u0131r\u0131ld\u0131\u2026
\n19.08.2014 tarihli ve 29093 say\u0131l\u0131 Resmi Gazetede yay\u0131nlanan y\u00f6netmelik ile YMM ve SMMM S\u0131nav Y\u00f6netmeli\u011finde de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n
\nY\u00f6netmelik ile s\u0131nav y\u00f6netmeli\u011finde baz\u0131 de\u011fi\u015fiklikler ve d\u00fczenlemeler yap\u0131ld\u0131. SMMM adaylar\u0131 art\u0131k 7 de\u011fil 8 dersten s\u0131nava tabi tutulacak. Finansal Muhasebe, Finansal Tablolar ve Analizi, Maliyet Muhasebesi, Muhasebe Denetimi, Vergi Mevzuat\u0131 ve Uygulamas\u0131, Hukuk, Muhasebecilik ve Mali M\u00fc\u015favirlik Meslek Hukuku s\u0131nav konular\u0131 aras\u0131na Sermaye Piyasas\u0131 Mevzuat\u0131 da eklendi.
\n\u00d6nceki y\u00f6netmeli\u011fe g\u00f6re SMMM s\u0131navlar\u0131nda ba\u015far\u0131l\u0131 olamayanlar\u0131n s\u0131nav sonu\u00e7lar\u0131n\u0131n ilan\u0131nda itibaren en \u00e7ok 2 y\u0131l i\u00e7inde 4 s\u0131nava daha girebilmeleri m\u00fcmk\u00fcnd\u00fc. Yap\u0131lan de\u011fi\u015fiklik ile art\u0131k SMMM s\u0131nav\u0131nda ba\u015far\u0131l\u0131 olamayan adaylar \u201cilk s\u0131nav tarihinden itibaren\u201d 3 y\u0131l i\u00e7erisinde y\u0131lda 3 kez a\u00e7\u0131lacak t\u00fcm s\u0131navlara girebilecekler.<\/p>\n
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19 A\u011fustos 2014, Sal\u0131 Say\u0131 : 29093<\/strong><\/em><\/p>\n T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011finden: MADDE 1 \u2013 16\/1\/2005 tarihli ve 25702 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesinde yer alan \u201cSerbest Muhasebecilik\u201d ibaresi ile 4 \u00fcnc\u00fc maddesinde yer alan \u201cSerbest Muhasebecilik\u201d ibaresi ve tan\u0131m\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n MADDE 2 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 6 nc\u0131 maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201cMadde 6 \u2013 Kanunun 8 inci maddesinde belirtilen yabanc\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler ile Ge\u00e7ici 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentlerinde belirtilenler i\u00e7in s\u0131nav \u015fart\u0131 aranmaz.\u201d<\/p>\n MADDE 3 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 7 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201ca) Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131; Kanunlar\u0131 uyar\u0131nca vergi inceleme yetkisini alm\u0131\u015f ve mesleki yeterlilik s\u0131nav\u0131n\u0131 vermi\u015f olanlar\u0131n yeterlilik s\u0131nav\u0131n\u0131 kazand\u0131klar\u0131 tarihten itibaren veya en az 10 y\u0131ll\u0131k Serbest Muhasebeci Mali M\u00fc\u015favirlik d\u00f6nemi sonunda a\u00e7\u0131lacak ve bu Y\u00f6netmeli\u011fin 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen konulardan ayr\u0131 ayr\u0131 olmak \u00fczere yap\u0131lan s\u0131navd\u0131r.\u201d<\/p>\n MADDE 4 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 8 inci maddesinde yer alan \u201ciki kez\u201d ibaresi \u201c\u00fc\u00e7 kez\u201d; \u201cOdalar\u0131n ilan tahtalar\u0131na as\u0131lmak\u201d ibaresi \u201cBirlik ve Odalar\u0131n internet sitelerinde yay\u0131mlanmak\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n MADDE 5 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/p>\n \u201ca) \u0130lgili vergi dairelerinden al\u0131nacak m\u00fckellefiyet tesis tarihini g\u00f6sterir belge ile affa u\u011fram\u0131\u015f olsalar dahi ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan dolay\u0131 h\u00fck\u00fcm giymi\u015f olunmad\u0131\u011f\u0131n\u0131 g\u00f6sterir belge,\u201d<\/p>\n \u201cb) Cumhuriyet Savc\u0131l\u0131\u011f\u0131ndan al\u0131nacak adli sicil belgesi (Adli sicil belgesinin, 3568 say\u0131l\u0131 Kanunun 4\/d bendinde belirtilen su\u00e7lar\u0131 kapsayacak ve adli sicil ar\u015fiv bilgilerini i\u00e7erecek \u015fekilde olmas\u0131 gerekir.),\u201d<\/p>\n MADDE 6 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 12 nci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cOdalar\u0131n ilan tahtas\u0131 yolu ile\u201d ibaresi \u201cBirlik ve Odalar\u0131n internet sitelerinde\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n MADDE 7 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendine a\u015fa\u011f\u0131daki (8) numaral\u0131 alt bent eklenmi\u015ftir.<\/p>\n \u201c8) Sermaye Piyasas\u0131 Mevzuat\u0131.\u201d<\/p>\n MADDE 8 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 17 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201cS\u0131nav sonu\u00e7lar\u0131, s\u0131nav\u0131n bitiminden itibaren iki ay i\u00e7inde Birli\u011fin ve Odalar\u0131n internet sitelerinde 15 g\u00fcn s\u00fcreyle ilan edilir. S\u0131nava girenlerin say\u0131s\u0131nda art\u0131\u015f olmas\u0131 halinde s\u0131nav sonu\u00e7lar\u0131n\u0131n a\u00e7\u0131klanma s\u00fcresi yirmi g\u00fcn uzat\u0131l\u0131r.\u201d<\/p>\n MADDE 9 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 18 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201cBirlik s\u0131nav sonu\u00e7lar\u0131n\u0131 internet \u00fczerinden ilan yolu ile duyurur ve ayr\u0131ca s\u0131nav sonu\u00e7lar\u0131n\u0131 aday meslek mensuplar\u0131n\u0131n s\u0131nav durumunun takibi i\u00e7in ba\u011fl\u0131 bulunduklar\u0131 Odalara g\u00f6nderir.\u201d<\/p>\n MADDE 10 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 21 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201cMadde 21 \u2013 Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131nda ba\u015far\u0131l\u0131 olamayanlar, ilk s\u0131nav tarihinden itibaren 2 y\u0131l i\u00e7erisinde y\u0131lda 3 kez a\u00e7\u0131lacak t\u00fcm s\u0131navlara girebilirler. S\u0131nav s\u00fcresi hi\u00e7 bir nedenle uzat\u0131lamaz.<\/p>\n Serbest Muhasebeci Mali M\u00fc\u015favirlik s\u0131nav\u0131nda ba\u015far\u0131l\u0131 olamayanlar, ilk s\u0131nav tarihinden itibaren 3 y\u0131l i\u00e7erisinde y\u0131lda 3 kez a\u00e7\u0131lacak t\u00fcm s\u0131navlara girebilirler. Bu s\u0131nav s\u00fcresi hi\u00e7 bir nedenle uzat\u0131lamaz.<\/p>\n Bu s\u0131nav haklar\u0131n\u0131 s\u00fcresinde kullanmayanlar veya ba\u015far\u0131l\u0131 olamayanlar, alt\u0131 ay s\u00fcreyle meslek s\u0131navlar\u0131na al\u0131namazlar.<\/p>\n Alt\u0131 ayl\u0131k s\u00fcreyi dolduranlardan dileyenler yeniden t\u00fcm konular\u0131 kapsamak \u00fczere bu Y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re s\u0131navlara kat\u0131labilirler.\u201d<\/p>\n MADDE 11 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n \u201cGe\u00e7ici Madde 1 \u2013 Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihe kadar s\u0131nava girenlerin intibak\u0131 bir y\u0131l i\u00e7inde tamamlan\u0131r.\u201d<\/p>\n MADDE 12 \u2013 Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n MADDE 13 \u2013 Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Birlik Y\u00f6netim Kurulu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":" SMMM adaylar\u0131 art\u0131k s\u0131navlarda Sermaye Piyasas\u0131 Mevzuat\u0131ndan da sorumlu olacak… Tekrar s\u0131nav hakk\u0131 ise 3 y\u0131lda 3 kez olarak artt\u0131r\u0131ld\u0131\u2026 19.08.2014 tarihli ve 29093 say\u0131l\u0131 Resmi Gazetede yay\u0131nlanan y\u00f6netmelik ile YMM ve SMMM S\u0131nav Y\u00f6netmeli\u011finde de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n","protected":false},"author":1,"featured_media":143,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[5,19],"tags":[2,45,32,44,21,23,20,47,46],"class_list":["post-266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe","category-staj","tag-mali-musavir","tag-mevzuat","tag-muhasebe-2","tag-sermeye","tag-sinav","tag-smmm","tag-staj-2","tag-turmob","tag-ymm"],"views":1566,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=266"}],"version-history":[{"count":5,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/266\/revisions"}],"predecessor-version":[{"id":271,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/266\/revisions\/271"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/143"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\nYEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K VE SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAV Y\u00d6NETMEL\u0130\u011e\u0130NDE
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