{"id":439,"date":"2015-08-21T12:12:12","date_gmt":"2015-08-21T09:12:12","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=439"},"modified":"2015-08-21T13:43:54","modified_gmt":"2015-08-21T10:43:54","slug":"turmobdan-ymm-ve-smmm-sinavlarina-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/turmobdan-ymm-ve-smmm-sinavlarina-iliskin-duyuru\/","title":{"rendered":"T\u00dcRMOB&#8217;DAN YMM VE SMMM SINAVLARINA \u0130L\u0130\u015eK\u0130N DUYURU"},"content":{"rendered":"<p><strong>T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011finden:<\/strong><\/p>\n<p>SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVLARINA \u0130L\u0130\u015eK\u0130N DUYURU<\/p>\n<p>5786 say\u0131l\u0131 Yasa ile de\u011fi\u015fik 3568 say\u0131l\u0131 Yasa ve 19 A\u011fustos 2014 tarih ve 29093 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren \u201cYeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d ile de\u011fi\u015fen 16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015f \u201cYeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011fi\u201d h\u00fck\u00fcmlerine g\u00f6re, d\u00fczenlenen Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131, a\u015fa\u011f\u0131da belirtilen tarihlerde Ankara, \u0130stanbul, \u0130zmir illerinde yap\u0131lacakt\u0131r.<!--more--><\/p>\n<p>Bu s\u0131nava; staj\u0131n\u0131 tamamlayan serbest muhasebeci mali m\u00fc\u015favir aday meslek mensuplar\u0131, Serbest Muhasebeci meslek mensuplar\u0131 ve an\u0131lan Yasa\u2019n\u0131n 6\u2019nc\u0131 maddesine g\u00f6re, hizmet s\u00fcrelerini stajdan sayd\u0131ran aday meslek mensuplar\u0131 kat\u0131lacakt\u0131r.<\/p>\n<p>2015\/3D\u00f6nemi,\u00a0 SMMM S\u0131nav tarihleri \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 28-29 Kas\u0131m 2015<\/p>\n<p>\u0130lk kez s\u0131nava kat\u0131lacaklar i\u00e7in odalara son ba\u015fvuru tarihi\u00a0\u00a0\u00a0\u00a0\u00a0 : 30 Eyl\u00fcl 2015<\/p>\n<p>Tekrar kat\u0131lacaklar i\u00e7in son ba\u015fvuru tarihi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 13 Kas\u0131m 2015<\/p>\n<p>\u0130lk kez s\u0131nav ba\u015fvurusunda bulunacak adaylar\u0131n; 30 Eyl\u00fcl 2015 tarihi itibariyle stajlar\u0131n\u0131 fiilen tamamlam\u0131\u015f olmalar\u0131 (Stajdan say\u0131lan hizmetler, stajdan say\u0131lan kurslar v.b) ve staj bitirme belgelerinin dosyalar\u0131nda bulunmas\u0131 gereklidir.<\/p>\n<p>S\u0131navlara girmek isteyenlerin, T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi \u2013 Temel E\u011fitim ve Staj Merkezi Ba\u015fkanl\u0131\u011f\u0131\u2019na yukar\u0131da belirtilen son ba\u015fvuru tarihleri mesai saati bitimine kadar ba\u015fvurmalar\u0131 gerekmektedir. Bu tarihe kadar ba\u015fvurusunu yapmayanlar ve s\u0131nav bedelini yat\u0131rmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n<p>SINAVLARA \u0130L\u0130\u015eK\u0130N ESASLAR<\/p>\n<p>Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na girebilmek i\u00e7in;<\/p>\n<p>1 \u2013 Hukuk, iktisat, maliye, i\u015fletme, muhasebe, bankac\u0131l\u0131k, kamu y\u00f6netimi ve siyasal bilimler dallar\u0131nda e\u011fitim veren fak\u00fclte ve y\u00fcksekokullardan veya denkli\u011fi Y\u00fcksek\u00f6\u011fretim Kurumunca tasdik edilmi\u015f yabanc\u0131 y\u00fcksek\u00f6\u011fretim kurumlar\u0131ndan en az lisans seviyesinde mezun olmak veya di\u011fer \u00f6\u011fretim kurumlar\u0131ndan lisans seviyesinde mezun olmakla beraber bu f\u0131krada belirtilen bilim dallar\u0131ndan lisans\u00fcst\u00fc seviyesinde diploma alm\u0131\u015f olmak.<\/p>\n<p>2 \u2013 Staj\u0131n\u0131 Yeminli Mali M\u00fc\u015favir veya Serbest Muhasebeci Mali M\u00fc\u015favirlerin yan\u0131nda ve \/ veya onlar\u0131n denetim ve g\u00f6zetiminde tamamlam\u0131\u015f olmak, Kanunun 6.maddesinde staj s\u00fcresinden say\u0131lan hizmetleri bulunanlar i\u00e7in bu hizmetlerini stajdan sayd\u0131rm\u0131\u015f olmak,<\/p>\n<p>3 \u2013 Kanunun 4\u2019nc\u00fc maddesindeki genel ve 5\u2019nci maddesindeki \u00f6zel \u015fartlar\u0131 ta\u015f\u0131malar\u0131 yan\u0131nda 45\u2019nci madde ve 48\u2019nci maddenin ikinci f\u0131kras\u0131n\u0131n (c), (e) bentleri ile 49 uncu maddesinde belirtilen durumlar\u0131n bulunmamas\u0131,<\/p>\n<p>gerekir.<\/p>\n<p>SINAV KONULARI<\/p>\n<p>19 A\u011fustos 2014 tarih ve 29093 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik ile de\u011fi\u015fen 16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015f S\u0131nav Y\u00f6netmeli\u011fi\u2019ne g\u00f6re,\u00a0 Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na kat\u0131lacak adaylar a\u015fa\u011f\u0131daki konular\u0131ndan s\u0131nava tabi tutulmaktad\u0131rlar.<\/p>\n<ul>\n<li>Finansal Muhasebe,<\/li>\n<li>Finansal Tablolar ve Analizi,<\/li>\n<li>Maliyet Muhasebesi,<\/li>\n<li>Muhasebe Denetimi,<\/li>\n<li>Vergi Mevzuat\u0131 ve Uygulamas\u0131,<\/li>\n<li>Hukuk (Ticaret Hukuku, Bor\u00e7lar Hukuku, \u0130\u015f Hukuku, SSK ve Ba\u011f-Kur Mevzuat\u0131, \u0130dari Yarg\u0131lama Hukuku),<\/li>\n<li>Muhasebecilik ve Mali M\u00fc\u015favirlik Meslek Hukuku,<\/li>\n<li>Sermaye Piyasas\u0131 Mevzuat\u0131 (19 A\u011fustos 2014 tarihinden sonra 3568 say\u0131l\u0131 Yasa\u2019n\u0131n 6. maddesinin 2. f\u0131kras\u0131n\u0131n (a), (b), (c), (d), (e), (f), (g), (h) ve (i) bentleri uyar\u0131nca, 3 y\u0131ll\u0131k hizmet s\u00fcreleri, staj s\u00fcresinden say\u0131lm\u0131\u015f \/ say\u0131lacak adaylar bu s\u0131nav konusundan sorumlu olacaklard\u0131r. 2015 y\u0131l\u0131 \u00f6ncesinde staja giri\u015f s\u0131navlar\u0131nda ba\u015far\u0131l\u0131 olmu\u015f adaylar sorumlu olmayacaklard\u0131r.)<\/li>\n<\/ul>\n<p>BA\u015eVURU \u0130\u00c7\u0130N GEREKL\u0130 BELGELER<\/p>\n<p>1 \u2013 S\u0131nav dosyas\u0131 (SMMM Odalar\u0131ndan temin edilebilir.)<\/p>\n<p>2 \u2013 Cumhuriyet Savc\u0131l\u0131\u011f\u0131ndan veya e-devlet \u00fczerinden 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.), adli sicil kayd\u0131 olanlardan mahkeme karar\u0131 fotokopisi,<\/p>\n<p>3 \u2013 Onayl\u0131 n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi,<\/p>\n<p>4 \u2013 Lisans diplomas\u0131 veya lisans\u00fcst\u00fc diplomas\u0131n\u0131n noterden onayl\u0131 \u00f6rne\u011fi (Yabanc\u0131 \u00d6\u011frenim Kurumlar\u0131ndan al\u0131nm\u0131\u015f diplomalar i\u00e7in Y\u00fcksek \u00d6\u011fretim Kurulu\u2019ndan al\u0131nacak denkli\u011fi onay belgesi),<\/p>\n<p>5 \u2013 3 adet (4.5 x 6) boyutunda renkli foto\u011fraf,<\/p>\n<p>6 \u2013 Serbest Muhasebeci olarak serbest \u00e7al\u0131\u015fanlardan, ilgili 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, ruhsat fotokopisi, faaliyet belgesi, ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan da oda kay\u0131t belgesi, ruhsat fotokopisi,<\/p>\n<p>7 \u2013 Serbest Muhasebeci Mali M\u00fc\u015favirlik staj\u0131n\u0131n tamamlanm\u0131\u015f oldu\u011funu g\u00f6steren belgeler,<\/p>\n<p>8 \u2013 T\u00dcRMOB taraf\u0131ndan gerekli g\u00f6r\u00fclen di\u011fer belgeler.<\/p>\n<p>9 \u2013 S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak ders ba\u015f\u0131na 100,00-TL olmak \u00fczere, ilk defa s\u0131nava kat\u0131lacak adaylardan; 7 dersten sorumlu olanlar i\u00e7in toplam 700,00-TL, 8 dersten sorumlu olanlar i\u00e7in ise toplam 800,00-TL \u00f6demenin yap\u0131ld\u0131\u011f\u0131na ili\u015fkin belge,<\/p>\n<p>S\u0131nav bedelleri, T\u00dcRMOB Temel E\u011fitim ve Staj Merkezi\u2019nin (TESMER) a\u015fa\u011f\u0131da yer alan banka hesaplar\u0131ndan birisine \u00f6denebilece\u011fi gibi kredi kart\u0131 ile TEOS Sistemi \u00fczerinden de \u00f6denebilir.<\/p>\n<p>Banka bilgileri;<\/p>\n<ul>\n<li>\u0130\u015f Bankas\u0131 Ankara-Dikmen \u015eubesi 487 255,<\/li>\n<li>ING Bank Ankara-Ulus \u015eubesi 361 0591<\/li>\n<li>Halk Bankas\u0131 Ankara \/ Yeni\u015fehir \u015eubesi 16000 140<\/li>\n<\/ul>\n<p>DAHA \u00d6NCE SINAVA KATILAN ADAYLARDA ARANACAK BELGELER<\/p>\n<p>16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren S\u0131nav Y\u00f6netmeli\u011fi\u2019nin \u201cTekrar S\u0131nava Girebilme\u201d ba\u015fl\u0131kl\u0131 21. maddesinin (De\u011fi\u015fik Madde 19.08.2014 \/ 29093 Resmi Gazete ) 2.f\u0131kras\u0131na g\u00f6re, 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<p>S\u0131navda ba\u015far\u0131l\u0131 olamayanlar\u0131n, tekrar s\u0131nava girebilmek i\u00e7in s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6dedikten sonra http:\/\/teos.tesmer.org.tr internet adresine girerek s\u0131nav ba\u015fvurusunu yapmalar\u0131 gerekir.<\/p>\n<p>BELGELER\u0130N G\u00d6NDER\u0130LMES\u0130 VE KABUL ED\u0130LME<\/p>\n<p>Yasada \u00f6ng\u00f6r\u00fclen genel ve \u00f6zel \u015fartlar\u0131 ta\u015f\u0131yanlar yukar\u0131da istenilen ba\u015fvuru belgelerini, son ba\u015fvuru tarihi \u00e7al\u0131\u015fma saati bitimine kadar \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi -Temel E\u011fitim ve Staj Merkezi (TESMER) Dikmen Caddesi No:562 Dikmen\/ ANKARA\u201d adresine elden veya posta ile g\u00f6ndermeleri gerekmektedir (Postada meydana gelebilecek gecikmeler dikkate al\u0131nmayacakt\u0131r). Ancak ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunduklar\u0131 ve 3568 say\u0131l\u0131 Kanun\u2019un 4. maddesinde d\u00fczenlenen genel \u015fartlar ile 5.maddesinde d\u00fczenlenen \u00f6zel \u015fartlar\u0131 ta\u015f\u0131mad\u0131klar\u0131 anla\u015f\u0131lanlar\u0131n s\u0131nav\u0131 kazanm\u0131\u015f dahi olsalar, ruhsatlar\u0131 iptal edilecektir.<\/p>\n<p>1 \u2013 S\u0131nav ba\u015fvuru formundaki sorular\u0131n bir veya birka\u00e7\u0131n\u0131 yan\u0131ts\u0131z b\u0131rakanlar ile belgeleri eksik olanlar\u0131n ba\u015fvurular\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n<p>2 \u2013 S\u0131nav\u0131n yap\u0131laca\u011f\u0131 yerler ve s\u0131nav program\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131n\u0131n ve T\u00dcRMOB Temel E\u011fitim ve Staj Merkezinin (TESMER)\u2019in internet sitelerinde duyurulacakt\u0131r.<\/p>\n<p>3 \u2013 S\u0131nav Giri\u015f belgeleri, TESMER\u2019in http:\/\/belge.tesmer.org.tr internet adresinden yaz\u0131c\u0131 \u00e7\u0131kt\u0131s\u0131 olarak al\u0131nabilecektir.<\/p>\n<p>4 \u2013 S\u0131nav s\u0131ras\u0131nda foto\u011frafl\u0131 n\u00fcfus c\u00fczdan\u0131, s\u00fcresi ge\u00e7erli pasaport veya s\u00fcr\u00fcc\u00fc belgesini g\u00f6steremeyenler s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n<p>5 \u2013 S\u0131nav listelerinde yer almayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n<p>6 \u2013 S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6demeyenler s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n<p>7 \u2013 S\u0131nava ba\u015fvurup,\u00a0 kat\u0131lmayanlar\u0131n s\u0131nav bedeli iade veya mahsup edilmeyecektir.<\/p>\n<p>8 \u2013 S\u0131nav ba\u015fvuru belgeleri geri verilmeyecektir.<\/p>\n<p>\u0130lan Olunur.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p>&nbsp;<\/p>\n<p>YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVLARINA \u0130L\u0130\u015eK\u0130N DUYURU<\/p>\n<p>5786 say\u0131l\u0131 Yasa ile de\u011fi\u015fik 3568 say\u0131l\u0131 Yasa ve 19 A\u011fustos 2014 tarih ve 29093 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren \u201cYeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d ile de\u011fi\u015fen 16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015f \u201cYeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011fi\u201d h\u00fck\u00fcmlerine g\u00f6re, d\u00fczenlenen Yeminli Mali M\u00fc\u015favirlik S\u0131navlar\u0131 a\u015fa\u011f\u0131da belirtilen tarihlerde Ankara\u2019da yap\u0131lacakt\u0131r.<\/p>\n<p>2015 \/3.D\u00f6nem YMM S\u0131nav Tarihleri \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 28 Kas\u0131m \u2013 7 Aral\u0131k 2015<\/p>\n<ul>\n<li>\u0130lk kez s\u0131nava kat\u0131lacaklar i\u00e7in son ba\u015fvuru tarihi : 28 Eyl\u00fcl 2015<\/li>\n<li>Tekrar s\u0131nava kat\u0131lacaklar i\u00e7in son ba\u015fvuru tarihi : 2 Kas\u0131m 2015<\/li>\n<\/ul>\n<p>\u0130lk kez s\u0131nav ba\u015fvurusunda bulunacak adaylar\u0131n, 28 Eyl\u00fcl 2015 tarihi itibariyle s\u0131nava kat\u0131l\u0131m i\u00e7in gerekli olan hizmet s\u00fcrelerini fiilen tamamlam\u0131\u015f olmalar\u0131 gereklidir.<\/p>\n<p>S\u0131navlara girmek isteyenlerin, T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi-Temel E\u011fitim ve Staj Merkezi Ba\u015fkanl\u0131\u011f\u0131\u2019na yukar\u0131da belirtilen son ba\u015fvuru tarihleri mesai saati bitimine kadar ba\u015fvurmalar\u0131 gerekmektedir. Bu tarihlere kadar ba\u015fvurusunu yapmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n<p>SINAVLARA \u0130L\u0130\u015eK\u0130N ESASLAR<\/p>\n<p>Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131na girebilmek i\u00e7in:<\/p>\n<p>S\u0131navlara girecek adaylarda; Kanunun 4 \u00fcnc\u00fc maddesindeki genel ve 9 uncu maddedeki \u00f6zel \u015fartlar\u0131 ta\u015f\u0131malar\u0131 yan\u0131nda 45 inci madde ve 48 inci maddenin ikinci f\u0131kras\u0131n\u0131n (c), (d), (e) bentleri ile 49 uncu maddesinde belirtilen durumlar\u0131n bulunmamas\u0131 gerekir.<\/p>\n<p>Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131;<\/p>\n<p>1) \u0130leri D\u00fczeyde Finansal Muhasebe,<\/p>\n<p>2) Finansal Y\u00f6netim,<\/p>\n<p>3) Y\u00f6netim Muhasebesi,<\/p>\n<p>4) Denetim, Raporlama ve Meslek Hukuku,<\/p>\n<p>5) Revizyon,<\/p>\n<p>6) Vergi Tekni\u011fi,<\/p>\n<p>7) Gelir \u00dczerinden Al\u0131nan Vergiler,<\/p>\n<p>8) Harcama ve Servet \u00dczerinden Al\u0131nan Vergiler,<\/p>\n<p>9) D\u0131\u015f Ticaret ve Kambiyo Mevzuat\u0131,<\/p>\n<p>10) Sermaye Piyasas\u0131 Mevzuat\u0131,<\/p>\n<p>konular\u0131ndan yap\u0131l\u0131r.<\/p>\n<p>BA\u015eVURU \u0130\u00c7\u0130N GEREKL\u0130 BELGELER<\/p>\n<p>S\u0131nava kat\u0131labilmek i\u00e7in gerekli ko\u015fullar\u0131 ta\u015f\u0131yan adaylar\u0131n;<\/p>\n<p>1) S\u0131nav Ba\u015fvuru Formu (Odalardan sa\u011flanabilir.)<\/p>\n<p>2) Cumhuriyet Savc\u0131l\u0131\u011f\u0131ndan veya e-devlet \u00fczerinden 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.), adli sicil kayd\u0131 olanlardan mahkeme karar\u0131 fotokopisi,<\/p>\n<p>3) \u0130kametgah belgesi,<\/p>\n<p>4) Onayl\u0131 n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi<\/p>\n<p>5) 3 adet (4.5 x 6) boyutunda renkli foto\u011fraf,<\/p>\n<p>6) Noter onayl\u0131 Lisans diplomas\u0131 (Yabanc\u0131 \u00d6\u011frenim Kurumlar\u0131ndan al\u0131nm\u0131\u015f diplomalar i\u00e7in ayr\u0131ca, Y\u00fcksek \u00d6\u011frenim Kurulu\u2019ndan al\u0131nacak denklik belgesi),<\/p>\n<p>7) Serbest Muhasebeci Mali M\u00fc\u015favirlik ruhsat fotokopisi,<\/p>\n<p>8) Ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan oda kay\u0131t belgesi, serbest \u00e7al\u0131\u015fanlardan faaliyet belgesi,<\/p>\n<p>9) S\u0131nav bedelinin \u00f6dendi\u011fine dair banka dekontu,<\/p>\n<p>10) \u00d6zel sekt\u00f6rde ba\u011f\u0131ml\u0131 olarak \u00e7al\u0131\u015fanlardan \u201cOda Giri\u015f \u00dccreti ve Maktu Aidat\u0131n Tam \u00d6dendi\u011fine Dair Belge\u201d<\/p>\n<p>11) Kanunda belirtilen 10 y\u0131ll\u0131k \u00e7al\u0131\u015fma s\u00fcresini g\u00f6sterir a\u015fa\u011f\u0131daki belgeler:<\/p>\n<p>a-1) Serbest Muhasebeci Mali M\u00fc\u015favirlik faaliyetini serbest olarak s\u00fcrd\u00fcrenlerden; m\u00fckellefiyeti s\u00fcresince ba\u011fl\u0131 oldu\u011fu vergi dairelerinin t\u00fcm\u00fcnden al\u0131nacak m\u00fckellefiyetin ba\u015flang\u0131\u00e7 ve biti\u015f tarihlerini g\u00f6steren (devam edenler i\u00e7in devam etti\u011fine dair) 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,<\/p>\n<p>a-2) Mesleki faaliyetini Serbest Muhasebeci Mali M\u00fc\u015favirlik ortakl\u0131\u011f\u0131 (A.\u015e, Ltd.) bi\u00e7iminde s\u00fcrd\u00fcrenlerden; yukar\u0131daki (a-1) maddedeki belgeye ek olarak \u015firket orta\u011f\u0131, \u015firket m\u00fcd\u00fcr\u00fc ya da y\u00f6netim kurulu \u00fcyesi oldu\u011funu g\u00f6sterir ticaret sicil gazetesi ve \u015firket genel imza sirk\u00fclerinin noter onayl\u0131 \u00f6rne\u011fi,<\/p>\n<p>b-1) Serbest Muhasebeci Mali M\u00fc\u015favirlik faaliyetini, Serbest Muhasebeci Mali M\u00fc\u015favirlik veya Yeminli Mali M\u00fc\u015favirlik b\u00fcrolar\u0131nda ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015farak s\u00fcrd\u00fcrenlerden; i\u015fe giri\u015f belgesi ve sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131),<\/p>\n<p>b-2) Mesleki faaliyetini Serbest Muhasebeci Mali M\u00fc\u015favirlik veya Yeminli Mali M\u00fc\u015favirlik ortakl\u0131\u011f\u0131 (A\u015e, Ltd.) bi\u00e7imindeki i\u015f yerlerinde ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015farak s\u00fcrd\u00fcrenlerden; \u00e7al\u0131\u015ft\u0131klar\u0131 i\u015f yerinin SMMM \/ YMM Odas\u0131na kay\u0131tl\u0131 oldu\u011funa dair belge, ba\u015fvuru sahibinin i\u015fe giri\u015f belgesi ve sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131),<\/p>\n<p>b-3) Ticari i\u015fletmelerde ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan; i\u015fe giri\u015f belgesi, sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131), \u00e7al\u0131\u015fma s\u00fcresini kapsayan, \u015firketin ticaret sicil gazetesi (A.\u015e\u2019lerde genel kurul gazeteleri) ve genel imza sirk\u00fcleri,<\/p>\n<ol start=\"9\">\n<li>c) Kanunun 9.maddesinde belirtilen vergi inceleme yetkisine haiz olarak \u00e7al\u0131\u015fanlardan kurumlar\u0131ndan alacaklar\u0131 hizmet belgesi (SMMM belgesi olmayanlardan yukar\u0131da yer alan 7 ve 8\u2019nci maddelerdeki belgeler aranmaz.),<\/li>\n<li>d) Kanunda belirtilen bilim dallar\u0131nda \u00f6\u011fretim \u00fcyeli\u011fi veya g\u00f6revlili\u011fi yapm\u0131\u015f olanlardan kurumlar\u0131ndan alacaklar\u0131 hizmet belgesi,(SMMM belgesi olmayanlardan yukar\u0131da yer alan 7 ve 8\u2019nci maddelerdeki belgeler aranmaz.)<\/li>\n<li>e) S\u0131nav\u0131na girecek adaylar, s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak kat\u0131ld\u0131klar\u0131 her s\u0131nav i\u00e7in ders ba\u015f\u0131na 125,00 TL olmak \u00fczere, ilk defa s\u0131nava kat\u0131lacaklar toplam 1.250,00 TL \u00f6demenin yap\u0131ld\u0131\u011f\u0131na ili\u015fkin belge,<\/li>\n<\/ol>\n<p>S\u0131nav bedeli, T\u00dcRMOB Temel E\u011fitim ve Staj Merkezi (TESMER)\u2019nin, a\u015fa\u011f\u0131da belirtilen banka hesaplar\u0131ndan birisine \u00f6denecektir.<\/p>\n<p>Banka bilgileri ;<\/p>\n<ul>\n<li>\u0130\u015f Bankas\u0131 Ankara-Dikmen \u015eubesi 487 269,<\/li>\n<li>ING Bank Ankara-Ulus \u015eubesi 361 059,<\/li>\n<li>Halk Bankas\u0131 Ankara \/ Yeni\u015fehir \u015eubesi 16000 140,<\/li>\n<\/ul>\n<ol>\n<li>f) T\u00dcRMOB taraf\u0131ndan gerekli g\u00f6r\u00fclen di\u011fer belgeler.<\/li>\n<\/ol>\n<p>DAHA \u00d6NCE SINAVA KATILAN ADAYLARDA ARANACAK BELGELER<\/p>\n<p>16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren S\u0131nav Y\u00f6netmeli\u011fi\u2019nin \u201cTekrar S\u0131nava Girebilme\u201d ba\u015fl\u0131kl\u0131 21.maddesinin (De\u011fi\u015fik Madde 19.08.2014 \/ 29093 Resmi Gazete) 1.f\u0131kras\u0131na g\u00f6re, 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<p>S\u0131navda ba\u015far\u0131l\u0131 olamayanlar, tekrar s\u0131nava girebilmek i\u00e7in s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6dediklerini g\u00f6sterir banka dekontu ve s\u0131nava girece\u011fi dersleri belirtir dilek\u00e7e ile ba\u015fvurmalar\u0131 gerekmektedir. (Dilek\u00e7e \u00f6rne\u011fi http:\/\/www.tesmer.org.tr adresinden edinilebilir.)<\/p>\n<p>BELGELER\u0130N G\u00d6NDER\u0130LMES\u0130 VE KABUL ED\u0130LMES\u0130<\/p>\n<p>1) Yukar\u0131da belirtilen ko\u015fullar\u0131 ta\u015f\u0131yanlardan Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131na kat\u0131lma iste\u011finde bulunacaklar\u0131n, s\u0131nav dosyas\u0131nda yer alan S\u0131nav Ba\u015fvuru Formunu doldurup, imzalad\u0131ktan sonra istenen belgeleri bu forma ekleyerek, yukar\u0131da belirtilen son ba\u015fvuru tarihleri mesai saati bitimine kadar \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi \u2013 Temel E\u011fitim ve Staj Merkezi (TESMER) Dikmen Cad. No:562 Dikmen \/ ANKARA\u201d adresine elden veya posta ile g\u00f6ndermeleri gerekmektedir (Postada meydana gelebilecek gecikmeler dikkate al\u0131nmayacakt\u0131r). Ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunduklar\u0131 anla\u015f\u0131lanlar\u0131n s\u0131nav\u0131 kazanm\u0131\u015f dahi olsalar, \u0130zin Belgeleri (ruhsatlar\u0131) iptal edilecektir.<\/p>\n<p>2) Ba\u015fvuru formundaki sorular\u0131n bir veya birka\u00e7\u0131n\u0131 yan\u0131ts\u0131z b\u0131rakanlar ile belgeleri eksik olanlar\u0131n ba\u015fvurular\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n<p>3) S\u0131nav\u0131n yap\u0131laca\u011f\u0131 yerler ve s\u0131nav program\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131n\u0131n ve T\u00dcRMOB Temel E\u011fitim ve Staj Merkezinin (TESMER)\u2019in internet sitelerinde duyurulacakt\u0131r.<\/p>\n<p>4) S\u0131nav s\u0131ras\u0131nda foto\u011frafl\u0131 n\u00fcfus c\u00fczdan\u0131, s\u00fcresi ge\u00e7erli pasaport veya s\u00fcr\u00fcc\u00fc belgesini g\u00f6steremeyenler s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n<p>5) S\u0131nav listelerinde yer almayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n<p>6) S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6demeyenler s\u0131nava al\u0131nmayacakt\u0131r<\/p>\n<p>7) S\u0131nav Ba\u015fvuru belgeleri geri verilmeyecektir.<\/p>\n<p>8) S\u0131nava ba\u015fvurup, kat\u0131lmayanlar\u0131n s\u0131nav bedeli iade veya mahsup edilmeyecektir.<\/p>\n<p>\u0130lan Olunur.<\/p>\n<p>7589\/1-1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011finden: SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVLARINA \u0130L\u0130\u015eK\u0130N DUYURU 5786 say\u0131l\u0131 Yasa ile de\u011fi\u015fik 3568 say\u0131l\u0131 Yasa ve 19 A\u011fustos 2014 tarih ve 29093 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren \u201cYeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik\u201d ile de\u011fi\u015fen&#8230;<\/p>\n","protected":false},"author":1,"featured_media":95,"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":[21,23,20,88,47,87,46],"class_list":["post-439","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe","category-staj","tag-sinav","tag-smmm","tag-staj-2","tag-tesmer","tag-turmob","tag-yeterlilik","tag-ymm"],"views":1502,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/439","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=439"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/439\/revisions"}],"predecessor-version":[{"id":440,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/439\/revisions\/440"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/95"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}