{"id":1896,"date":"2011-03-26T05:45:37","date_gmt":"2011-03-26T05:45:37","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=1896"},"modified":"2011-03-26T05:45:37","modified_gmt":"2011-03-26T05:45:37","slug":"sermaye-piyasasinda-bagimsiz-denetim-standartlari-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig-seri-nox-no26","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2011\/03\/sermaye-piyasasinda-bagimsiz-denetim-standartlari-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig-seri-nox-no26\/","title":{"rendered":"Sermaye Piyasas\u0131nda Ba\u011f\u0131ms\u0131z Denetim Standartlar\u0131 Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No:X, No:26)"},"content":{"rendered":"

\"\"<\/a>Seri: X, No: 22 say\u0131l\u0131 Sermaye Piyasas\u0131nda Ba\u011f\u0131ms\u0131z Denetim Standartlar\u0131<\/span><\/p>\n

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\n<\/span><\/p>\n

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26 Mart 2011 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 27886 <\/span><\/p>\n

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Sermaye Piyasas<\/span>\u0131<\/span> Kurulundan:<\/span><\/p>\n

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SERMAYE P<\/strong><\/span>\u0130<\/strong><\/span>YASASINDA BA<\/strong><\/span>\u011e<\/strong><\/span>IMSIZ DENET<\/strong><\/span>\u0130<\/strong><\/span>M STANDARTLARI HAKKINDA
\nTEBL<\/strong><\/span>\u0130\u011e<\/strong><\/span>DE DE<\/strong><\/span>\u011e\u0130\u015e\u0130<\/strong><\/span>KL<\/strong><\/span>\u0130<\/strong><\/span>K YAPILMASINA DA<\/strong><\/span>\u0130<\/strong><\/span>R TEBL<\/strong><\/span>\u0130\u011e<\/strong><\/span><\/p>\n

(SER<\/strong><\/span>\u0130<\/strong><\/span>: X, No: 26)<\/strong><\/span><\/p>\n

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MADDE 1 \u2013<\/span><\/strong> <\/span>12\/6\/2006<\/span> tarihli ve 26196 say\u0131l\u0131 m\u00fckerrer Resm\u00ee Gazete’de yay\u0131mlanan Seri: X, No: 22 say\u0131l\u0131 Sermaye Piyasas\u0131nda Ba\u011f\u0131ms\u0131z Denetim Standartlar\u0131 Hakk\u0131nda Tebli\u011fin \u00dc\u00e7\u00fcnc\u00fc K\u0131sm\u0131n\u0131n 6 <\/span>nc\u0131<\/span> maddesinin \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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“(3) Bu maddenin birinci f\u0131kras\u0131nda yer alan ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n se\u00e7imine y\u00f6nelik 7 y\u0131ll\u0131k azami s\u00fcre ve ikinci f\u0131kra h\u00fckm\u00fc, <\/span>1\/1\/2011<\/span> tarihinden itibaren sona erecek hesap d\u00f6nemlerinde ge\u00e7erli olmak \u00fczere, a\u015fa\u011f\u0131daki \u015fartlar\u0131 haiz sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada i\u015flem g\u00f6ren i\u015fletmeler ve ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 i\u00e7in uygulanmaz.<\/span><\/p>\n

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a) Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada i\u015flem g\u00f6ren i\u015fletmelerin;<\/span><\/p>\n

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1) Ba\u011f\u0131ms\u0131z denetim komitelerinin iki \u00fcyeden olu\u015fmas\u0131 halinde t\u00fcm\u00fcn\u00fcn, ikiden fazla olmas\u0131 halinde ise \u00e7o\u011funlu\u011funun Kurumsal Y\u00f6netim <\/span>ilkeleri’nde<\/span> tan\u0131mlanan ba\u011f\u0131ms\u0131z y\u00f6netim kurulu \u00fcyelerinden olu\u015fmas\u0131 ve ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n se\u00e7iminin ve \u00fccretlendirilmesinin bu komite taraf\u0131ndan yerine getirilerek do\u011frudan genel kurulun onay\u0131na sunulmas\u0131; denetim kurulu\u015flar\u0131n\u0131n raporlamalar\u0131n\u0131 do\u011frudan denetim komitesine yapmalar\u0131; komitenin, ba\u011f\u0131ms\u0131z denet\u00e7iden al\u0131nacak denetim d\u0131\u015f\u0131 hizmetlerin onay yetkisine sahip olmas\u0131,<\/span><\/p>\n

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2) Esas s\u00f6zle\u015fmelerinde, “\u015eirket sermayesinin %5 ine sahip pay sahipleri, se\u00e7ilmi\u015f denet\u00e7inin \u015fahs\u0131na ili\u015fkin hakl\u0131 bir sebebin gerektirmesi, \u00f6zellikle de onun tarafl\u0131 davrand\u0131\u011f\u0131 y\u00f6n\u00fcnde bir ku\u015fkunun varl\u0131\u011f\u0131 h\u00e2linde Kurula ba\u015fvurarak ba\u015fka bir denet\u00e7i atanmas\u0131n\u0131 isteyebilir.” h\u00fckm\u00fcn\u00fcn bulunmas\u0131.<\/span><\/p>\n

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b) Ba\u011f\u0131ms\u0131z denetim kurulu\u015funun;<\/span><\/p>\n

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1) Bu Tebli\u011fin D\u00f6rd\u00fcnc\u00fc K\u0131s\u0131m (Ba\u011f\u0131ms\u0131z Denetim Kalitesinin Kontrol\u00fc) h\u00fck\u00fcmleri uyar\u0131nca, \u00f6zellikle ba\u011f\u0131ms\u0131zl\u0131k ilkesi olmak \u00fczere, kalite kontrol sisteminin i\u015fleyi\u015finden ve g\u00f6zetiminden sorumlu en az 1 sorumlu ortak <\/span>ba\u015fdenet\u00e7i<\/span>, 1 <\/span>ba\u015fdenet\u00e7i<\/span> ve tam veya yar\u0131 zamanl\u0131 g\u00f6revlendirilecek yeterli say\u0131da denet\u00e7iden olu\u015fan bir “Kalite Kontrol G\u00fcvence Komitesi”ne sahip olmas\u0131 ve s\u00f6z konusu komitenin faaliyetleri hakk\u0131nda d\u00f6nemsel olarak Kurula bildirimde bulunmas\u0131,<\/span><\/p>\n

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2) Sorumlu ortak <\/span>ba\u015fdenet\u00e7i<\/span> rotasyonuna imk\u00e2n verecek say\u0131 ve nitelikte, her unvan kademesinde yeterli say\u0131da denet\u00e7iden olu\u015fan ve en az bu Tebli\u011fin \u0130kinci K\u0131s\u0131m 19 uncu maddesi kapsam\u0131nda yedekleri ile birlikte 3 denetim ekibi kurmaya yeter say\u0131da bir denetim kadrosuna sahip olmas\u0131,<\/span><\/p>\n

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3) Sorumlu ortak <\/span>ba\u015fdenet\u00e7i<\/span> rotasyonunda, sorumlu ortak <\/span>ba\u015fdenet\u00e7iler<\/span> aras\u0131nda kar\u015f\u0131l\u0131kl\u0131 m\u00fc\u015fteri de\u011fi\u015fimlerine engel olacak tedbirleri almalar\u0131.<\/span><\/p>\n

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(4) Bir sorumlu ortak <\/span>ba\u015fdenet\u00e7i<\/span>, bir m\u00fc\u015fteri \u015firket ile yap\u0131lan ba\u011f\u0131ms\u0131z denetim s\u00f6zle\u015fmesinde, her hal\u00fckarda en \u00e7ok 5 hesap d\u00f6nemi g\u00f6rev alabilir. Sorumlu ortak <\/span>ba\u015fdenet\u00e7inin<\/span> ayn\u0131 m\u00fc\u015fteri \u015eirketin denetim \u00e7al\u0131\u015fmalar\u0131nda g\u00f6rev alabilmesi i\u00e7in en az 2 hesap d\u00f6neminin ge\u00e7mesi zorunludur.”<\/span><\/p>\n

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MADDE 2 \u2013<\/span><\/strong> Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

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MADDE 3 \u2013<\/span><\/strong> Bu Tebli\u011f h\u00fck\u00fcmlerini Sermaye Piyasas\u0131 Kurulu y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Seri: X, No: 22 say\u0131l\u0131 Sermaye Piyasas\u0131nda Ba\u011f\u0131ms\u0131z Denetim Standartlar\u0131  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1896","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1896","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=1896"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1896\/revisions"}],"predecessor-version":[{"id":1897,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1896\/revisions\/1897"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=1896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=1896"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=1896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}