{"id":429,"date":"2015-08-04T13:20:58","date_gmt":"2015-08-04T10:20:58","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=429"},"modified":"2015-08-04T13:20:58","modified_gmt":"2015-08-04T10:20:58","slug":"serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-disiplin-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-disiplin-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik Ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"

MADDE 1 \u2013<\/b> 31\/10\/2000 tarihli ve 24216 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011finin ad\u0131nda yer alan \u201cSerbest Muhasebecilik,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n\n\n
4 A\u011fustos 2015 SALI<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 29435<\/td>\n<\/tr>\n
Y\u00d6NETMEL\u0130K<\/strong><\/td>\n<\/tr>\n
T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011finden:<\/p>\n

SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K<\/p>\n

VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K KANUNU D\u0130S\u0130PL\u0130N Y\u00d6NETMEL\u0130\u011e\u0130NDE<\/p>\n

DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/p>\n

MADDE 1 \u2013<\/strong> 31\/10\/2000 tarihli ve 24216 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011finin ad\u0131nda yer alan \u201cSerbest Muhasebecilik,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 2 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 3 \u00fcnc\u00fc maddesinde yer alan \u201cKanun\u201d ve \u201cMeslek Mensubu\u201d, tan\u0131mlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cKanun: 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununu,\u201d<\/p>\n

\u201cMeslek Mensubu: Serbest Muhasebeci Mali M\u00fc\u015favirler ile Yeminli Mali M\u00fc\u015favirleri,\u201d<\/p>\n

MADDE 3 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, (i) bendinde yer alan \u201cSerbest Muhasebeci,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

\u201ce) Mevzuata ayk\u0131r\u0131 tabela kullan\u0131lmas\u0131\u201d<\/p>\n

MADDE 4 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201cSerbest Muhasebecilerin ve\u201d ibaresi, (d) bendinde yer alan \u201cSerbest Muhasebeci,\u201d ibaresi, (p) bendinde yer alan \u201cSerbest Muhasebeci ve\u201d ibaresi ile (q) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, (\u015f) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki (z) bendi eklenmi\u015ftir.<\/p>\n

\u201c\u015f) Mesleki b\u00fcrolarda ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fmakta iken bu g\u00f6revlerinden ayr\u0131lan meslek mensuplar\u0131n\u0131n i\u015ften \u00e7\u0131k\u0131\u015f tarihinden itibaren, staj\u0131n\u0131 tamamlayarak mesle\u011fi yapmaya hak kazanan meslek mensuplar\u0131n\u0131n ise meslek ruhsatlar\u0131n\u0131 ald\u0131klar\u0131 tarihten itibaren iki y\u0131l ge\u00e7medik\u00e7e, ayr\u0131ld\u0131klar\u0131 yahut yan\u0131nda staj yapt\u0131klar\u0131 meslek mensuplar\u0131n\u0131n r\u0131zas\u0131 olmadan onlar\u0131n m\u00fc\u015fterilerine hizmet vermeleri,\u201d<\/p>\n

\u201cz) Bu Y\u00f6netmelikte yer almayan, 3568 say\u0131l\u0131 Kanuna ayk\u0131r\u0131 di\u011fer eylemlerde bulunulmas\u0131 ve Birlik\u00e7e \u00e7\u0131kar\u0131lm\u0131\u015f di\u011fer y\u00f6netmelik h\u00fck\u00fcmlerine ve zorunlu meslek kararlar\u0131na uyulmamas\u0131.\u201d<\/p>\n

MADDE 5 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b), (f) ve (g) bentleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 6 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 10 uncu maddesinin birinci f\u0131kras\u0131nda yer alan \u201cve Serbest Muhasebecilik\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 7 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 12 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cserbest muhasebeci,\u201d ve \u201cserbest muhasebeci ve\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 8 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 29 uncu maddesinin ikinci f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 9 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 30 uncu maddesinin ikinci f\u0131kras\u0131nda ge\u00e7en \u201ckesilir.\u201d ibaresi \u201cdurur.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 10 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 32 nci maddesinde yer alan \u201cCeza Muhakemeleri Usul\u00fc Kanununda\u201d ibaresi \u201cCeza Muhakemesi Kanununda\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 11 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici maddeler eklenmi\u015ftir.<\/p>\n

\u201cDevam eden disiplin soru\u015fturmalar\u0131<\/strong><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013 <\/strong>Bu Y\u00f6netmeli\u011fin yay\u0131m\u0131 tarihinden \u00f6nce odalarda 9 uncu maddenin birinci f\u0131kras\u0131n\u0131n (b), (f) ve (g) bentleri uyar\u0131nca ba\u015flat\u0131lan ve devam eden disiplin soru\u015fturma ve kovu\u015fturmalar\u0131 kapat\u0131l\u0131r. Bu dosyalar \u00e7al\u0131\u015fanlar listesinden ve meslek k\u00fct\u00fc\u011f\u00fcnden silmeyi gerektiren hallerin olu\u015fup olu\u015fmad\u0131\u011f\u0131 y\u00f6n\u00fcnden, oda y\u00f6netim kurullar\u0131nca incelenir ve karara ba\u011flan\u0131r.\u201d<\/p>\n

\u201cSerbest muhasebecilere ili\u015fkin ge\u00e7i\u015f h\u00fck\u00fcmleri<\/strong><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 2 \u2013<\/strong> Serbest Muhasebeci unvan\u0131yla g\u00f6rev yapanlar ile Serbest Muhasebecilik staj\u0131na devam edenler, bu Y\u00f6netmelikte yer alan h\u00fck\u00fcmlere tabidirler.\u201d<\/p>\n

MADDE 12 \u2013 <\/strong>Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 13 \u2013 <\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011fi Y\u00f6netim Kurulu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

MADDE 1 \u2013 31\/10\/2000 tarihli ve 24216 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011finin ad\u0131nda yer alan \u201cSerbest Muhasebecilik,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/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":[1,5],"tags":[],"class_list":["post-429","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-muhasebe"],"views":703,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/429","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=429"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/429\/revisions"}],"predecessor-version":[{"id":430,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/429\/revisions\/430"}],"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=429"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=429"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=429"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}