{"id":4691,"date":"2012-12-25T07:00:10","date_gmt":"2012-12-25T07:00:10","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=4691"},"modified":"2012-12-25T07:00:10","modified_gmt":"2012-12-25T07:00:10","slug":"yeminli-mali-musavirler-odalari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2012\/12\/yeminli-mali-musavirler-odalari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"

\"\"<\/a>Y\u00f6netmelik…<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

25 Aral\u0131k 2012 Tarihli Resmi Gazete<\/span><\/p>\n

 <\/p>\n

Say\u0131: 28508<\/span><\/p>\n

 <\/p>\n

T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011finden:<\/span><\/p>\n

YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER ODALARI Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/strong><\/span><\/p>\n

MADDE 1 \u2013<\/span><\/strong>\u00a021\/2\/1990 tarihli ve 20440 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesinde yer alan \u201cKanun\u201d tan\u0131m\u0131 i\u00e7erisindeki \u201cSerbest Muhasebecilik,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

MADDE 2 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 5 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cB\u00f6lgesi i\u00e7inde kendi mesle\u011fi konusunda en az 250 meslek mensubu bulunan il merkezlerinde ve b\u00f6lgesi i\u00e7inde 250 meslek mensubu bulunan il\u00e7elerde (B\u00fcy\u00fck\u015fehir belediyesi s\u0131n\u0131rlar\u0131 i\u00e7indeki il\u00e7eler hari\u00e7) bir oda kurulur. Yeminli mali m\u00fc\u015favirler odalar\u0131, bulunduklar\u0131 ilin veya il\u00e7enin ad\u0131yla an\u0131l\u0131r. Ancak, il\u00e7elerde oda kurulabilmesi i\u00e7in o il\u00e7edeki en az 100 meslek mensubunun yaz\u0131l\u0131 ba\u015fvurusu aran\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 3 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 9 uncu maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cGenel Kurul \u00fc\u00e7 y\u0131lda bir May\u0131s ay\u0131n\u0131n i\u00e7inde ba\u015fkan\u0131n daveti \u00fczerine b\u00fct\u00e7eyi ve g\u00fcndemdeki di\u011fer maddeleri g\u00f6r\u00fc\u015fmek ve gereken se\u00e7imleri yapmak \u00fczere toplan\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 4 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 10 uncu maddesinin birinci ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cY\u00f6netim Kurulu, Genel Kurulca kendi \u00fcyeleri aras\u0131ndan \u00fc\u00e7 y\u0131l i\u00e7in se\u00e7ilen, \u00fcye say\u0131s\u0131 binin alt\u0131nda olan odalarda be\u015f as\u0131l ve be\u015f yedek, \u00fcye say\u0131s\u0131 bin il\u00e2 be\u015fbin aras\u0131nda olan odalarda yedi as\u0131l ve yedi yedek, \u00fcye say\u0131s\u0131 be\u015fbini a\u015fan odalarda ise dokuz as\u0131l ve dokuz yedek \u00fcyeden olu\u015fur.\u201d<\/span><\/p>\n

 <\/p>\n

\u201cY\u00f6netim Kurulu as\u0131l \u00fcyeleri aras\u0131nda bo\u015falma olursa ilgili se\u00e7im kurulu taraf\u0131ndan verilen mazbatada yer alan yedeklerden s\u0131ras\u0131yla en fazla oy alanlar getirilirler. Yeni \u00fcye ilk toplant\u0131ya \u00e7a\u011fr\u0131l\u0131r.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 5 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 11 inci maddesi ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cSe\u00e7ilme Yeterli\u011fi<\/span><\/strong><\/p>\n

 <\/p>\n

Madde 11 \u2013\u00a0<\/span><\/strong>Y\u00f6netim Kurulu \u00fcyeleri, kay\u0131tl\u0131 oldu\u011fu meslek odas\u0131nda en az \u00fc\u00e7 y\u0131l k\u0131demli olup, serbest veya bir i\u015fyerine ba\u011fl\u0131 olarak Kanun h\u00fck\u00fcmlerine g\u00f6re fiilen mesleki faaliyette bulunanlar aras\u0131ndan se\u00e7ilir. \u00dcye say\u0131s\u0131 y\u00fczden az olan odalarda \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre \u015fart\u0131 aranmaz. Odalarda \u00fcst \u00fcste iki se\u00e7im d\u00f6neminde iki defa Y\u00f6netim Kurulu ba\u015fkanl\u0131\u011f\u0131na se\u00e7ilmi\u015f olanlar, aradan iki se\u00e7im d\u00f6nemi ge\u00e7medik\u00e7e Y\u00f6netim Kurulu \u00fcyeli\u011fine se\u00e7ilemezler.<\/span><\/p>\n

 <\/p>\n

Se\u00e7ilme yeterli\u011fini kaybeden Y\u00f6netim Kurulu \u00fcyelerinin g\u00f6revi kendili\u011finden sona erer.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 6 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 15 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, ikinci f\u0131kras\u0131nda yer alan \u201cHaziran\u201d ibaresi \u201cizleyen y\u0131l\u0131n Ocak\u201d \u015feklinde, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cHaziran\u201d ibaresi \u201cOcak\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cOdan\u0131n bir y\u0131ll\u0131k tahmini gelir ve gider b\u00fct\u00e7esi; Y\u00f6netim Kurulunca mevzuata uygun olarak Nisan ay\u0131 i\u00e7inde haz\u0131rlan\u0131r ve gerek\u00e7esiyle birlikte Genel Kurula sunulur. Bir y\u0131l i\u00e7in haz\u0131rlanan b\u00fct\u00e7enin dipnotuna, \u00fc\u00e7 y\u0131l\u0131 kapsamak \u00fczere izleyen y\u0131l b\u00fct\u00e7esinin y\u00fczde ondan a\u015fa\u011f\u0131 olmamak \u00fczere enflasyon oran\u0131 kadar art\u0131r\u0131laca\u011f\u0131 yaz\u0131l\u0131r. B\u00fct\u00e7ede, b\u00fct\u00e7elerin y\u00fczde onu tutar\u0131nda yedek \u00f6denek ayr\u0131l\u0131r. \u0130lk y\u0131l\u0131n b\u00fct\u00e7esinde kullan\u0131lmayan \u00f6denekler izleyen ikinci y\u0131l\u0131n b\u00fct\u00e7esine, ikinci y\u0131l b\u00fct\u00e7esinde kullan\u0131lmayan \u00f6denekler izleyen \u00fc\u00e7\u00fcnc\u00fc y\u0131l b\u00fct\u00e7esine ba\u015flang\u0131\u00e7 \u00f6dene\u011fi olarak aktar\u0131l\u0131r. \u0130kinci ve \u00fc\u00e7\u00fcnc\u00fc y\u0131l b\u00fct\u00e7elerinde yeni bir fas\u0131l a\u00e7\u0131lma ihtiyac\u0131 do\u011fdu\u011funda, T\u00dcRMOB Ba\u015fkanl\u0131\u011f\u0131na bilgi verilerek Oda Y\u00f6netim Kurulu taraf\u0131ndan yeni fas\u0131l a\u00e7\u0131l\u0131r ve gerekli aktarmalar o y\u0131la ait yedek \u00f6denekten yap\u0131l\u0131r. A\u00e7\u0131lan fas\u0131llar b\u00fct\u00e7enin di\u011fer h\u00fck\u00fcmlerine tabidir.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 7 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 16 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinin (1) numaral\u0131 alt bendi ile (d) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 maddenin sonuna a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201c1) Maktu y\u0131ll\u0131k aidat: Memur maa\u015f\u0131 taban ayl\u0131\u011f\u0131 katsay\u0131s\u0131n\u0131n en az 200, en fazla 400 rakam\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar, odaya kay\u0131tl\u0131 b\u00fct\u00fcn \u00fcyeler taraf\u0131ndan \u00f6denir.\u201d<\/span><\/p>\n

 <\/p>\n

\u201cd) Mesleki e\u011fitime y\u00f6nelik kurs ve staj \u00fccretleri ile di\u011fer \u00e7e\u015fitli gelirler;<\/span><\/p>\n

 <\/p>\n

1) Oda gayr\u0131 menkullerinin kira gelirleri, her t\u00fcrl\u00fc faiz ve menkul k\u0131ymet gelirleri, Oda arac\u0131l\u0131\u011f\u0131yla \u00fcyelere sa\u011flanan tahkim, bilirki\u015filik ve benzeri i\u015flerden elde edilen \u00fccretlerin % 4\u2019\u00fc ve \u00e7e\u015fitli gelirlerdir. Mesleki kimlik belgesi bedeli olarak memur maa\u015f\u0131 taban ayl\u0131\u011f\u0131 katsay\u0131s\u0131n\u0131n 200 rakam\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunacak tutar al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

2) Oda i\u00e7in gerekli ta\u015f\u0131nmaz mal edinimi i\u00e7in oda genel kurulu taraf\u0131ndan belirlenecek katk\u0131 paylar\u0131 ile \u00e7al\u0131\u015fanlar listesinin \u015firketler b\u00f6l\u00fcm\u00fcne kay\u0131tl\u0131 \u015firketlerden al\u0131nacak y\u0131ll\u0131k \u00f6dentiler.<\/span><\/p>\n

 <\/p>\n

3) Genel Kurulca belirlenecek di\u011fer gelirler.<\/span><\/p>\n

 <\/p>\n

4) Mesleki e\u011fitime y\u00f6nelik kurs ve staj \u00fccretleri.\u201d<\/span><\/p>\n

 <\/p>\n

\u201cMeslek mensuplar\u0131ndan kamu kurum ve kurulu\u015flar\u0131nda \u00e7al\u0131\u015fanlar ile mesle\u011fi fiilen icra etmeyenler, odaya giri\u015f \u00fccreti ve y\u0131ll\u0131k \u00fcye aidatlar\u0131n\u0131 y\u00fczde elli indirimli olarak \u00f6derler.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 8 \u2013<\/span><\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 18 inci maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cher y\u0131l\u201d ibaresi \u201chaz\u0131rlanan b\u00fct\u00e7elerde\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

MADDE 9 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 19 uncu maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cMadde 19 \u2013<\/span><\/strong>\u00a0Oda Disiplin Kurulu, \u00fcye say\u0131s\u0131 50\u2019ye kadar olan odalarda \u00fc\u00e7, \u00fcye say\u0131s\u0131 50\u2019den fazla olan odalarda be\u015f \u00fcyeden olu\u015fur. Ayr\u0131ca, Disiplin Kurulu \u00fcyesi 3 olan Odalarda bir, 5 olan Odalarda 3 yedek \u00fcye se\u00e7ilir. Disiplin Kurulu \u00fcyeleri aras\u0131nda bo\u015falma olursa, yerlerine ilgili se\u00e7im kurulu taraf\u0131ndan verilen mazbatada yer alan en \u00e7ok oy alan yedek \u00fcyeler getirilir.<\/span><\/p>\n

 <\/p>\n

Disiplin Kurulu \u00fcyeleri, kay\u0131tl\u0131 oldu\u011fu meslek odas\u0131nda en az \u00fc\u00e7 y\u0131l k\u0131demli olup serbest veya bir i\u015fyerine ba\u011fl\u0131 olarak Kanun h\u00fck\u00fcmlerine g\u00f6re fiilen mesleki faaliyette bulunanlar aras\u0131ndan \u00fc\u00e7 y\u0131l i\u00e7in se\u00e7ilir. \u00dcye say\u0131s\u0131 y\u00fczden az olan odalarda \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre \u015fart\u0131 aranmaz. S\u00fcresi dolan \u00fcye yeniden se\u00e7ilebilir. \u00dcyeler kendi aralar\u0131nda bir ba\u015fkan se\u00e7erler. Disiplin Kurulu en az \u00fc\u00e7 ki\u015finin haz\u0131r bulunmas\u0131yla toplan\u0131r. Kararlar \u00fcye tam say\u0131s\u0131n\u0131n salt \u00e7o\u011funlu\u011fu ile verilir. Oylarda e\u015fitlik halinde Ba\u015fkan\u0131n bulundu\u011fu taraf \u00fcst\u00fcn tutulur, Oda Disiplin Kurulunun kararlar\u0131na kar\u015f\u0131 tebli\u011f tarihinden itibaren otuz g\u00fcn i\u00e7inde Birlik Disiplin Kuruluna itiraz edilebilir.<\/span><\/p>\n

 <\/p>\n

Ba\u015fkan\u0131n bulunmad\u0131\u011f\u0131 zamanlarda meslekte en k\u0131demli \u00fcye Kurula ba\u015fkanl\u0131k eder.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 10 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 21 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 maddenin sonuna a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cDenetleme Kurulu \u00fcyeleri, kay\u0131tl\u0131 oldu\u011fu meslek odas\u0131nda en az \u00fc\u00e7 y\u0131l k\u0131demli olup, serbest veya bir i\u015fyerine ba\u011fl\u0131 olarak Kanun h\u00fck\u00fcmlerine g\u00f6re fiilen mesleki faaliyette bulunanlar aras\u0131ndan \u00fc\u00e7 y\u0131l i\u00e7in se\u00e7ilen \u00fc\u00e7 \u00fcyeden olu\u015fur. Ayr\u0131ca bir yedek \u00fcye se\u00e7ilir. \u00dcye say\u0131s\u0131 y\u00fczden az olan odalarda \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre \u015fart\u0131 aranmaz.\u201d<\/span><\/p>\n

 <\/p>\n

\u201cDenetleme Kurulu \u00fcyeleri aras\u0131nda bo\u015falma olursa yerlerine ilgili se\u00e7im kurulu taraf\u0131ndan verilen mazbatada yer alan en \u00e7ok oy alan yedek \u00fcyeler getirilir.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 11 \u2013<\/span><\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 22 nci maddesinin sekizinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015f, onbirinci f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve ond\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cdevlet memurlar\u0131na\u201d ibaresi \u201ckamu g\u00f6revlilerine\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cSe\u00e7imlerde, \u00fcyeler ba\u011f\u0131ms\u0131z aday olabilecekleri gibi, aralar\u0131nda olu\u015fturacaklar\u0131 gruplar\u0131n listelerinden de aday olabilirler. Grup olarak se\u00e7ime girenlerin Y\u00f6netim, Denetim ve Disiplin Kurullar\u0131 \u00fcyelikleri ile Birlik Genel Kurul temsilcilikleri i\u00e7in asil ve yedek \u00fcye say\u0131s\u0131 kadar aday g\u00f6stermeleri gereklidir. Gruplardan aday olacak ki\u015filerin adayl\u0131\u011fa ili\u015fkin dilek\u00e7eleri grup listesine eklenerek divana verilir. Y\u00f6netim, Denetim ve Disiplin Kurulu \u00fcyeleri i\u00e7in tek bir birle\u015fik oy pusulas\u0131, \u00fcst birlik delegeleri i\u00e7in ayr\u0131 bir oy pusulas\u0131 olu\u015fturulur.<\/span><\/p>\n

 <\/p>\n

Oy pusulalar\u0131nda, grup listelerinden aday olanlar ilgili grup ismi alt\u0131nda, ba\u011f\u0131ms\u0131z adaylar ise ayr\u0131ca listelenir. Oy pusulalar\u0131, hangi kurul \u00fcyeli\u011fi i\u00e7in hangi grup ya da ba\u011f\u0131ms\u0131z adaya oy verilece\u011fini g\u00f6sterecek birle\u015fik oy pusulas\u0131 \u015feklinde haz\u0131rlan\u0131r ve pusulan\u0131n ilgili s\u00fctununda gruplar\u0131n veya ba\u011f\u0131ms\u0131z adaylar\u0131n kurullara ili\u015fkin asil ve yedek \u00fcyeliklerine aday olanlara alt alta s\u0131ralanmak suretiyle yer verilir. Grup isimlerinin ve ba\u011f\u0131ms\u0131z adaylar\u0131n adlar\u0131 yan\u0131na i\u015faret konacak kare \u015feklinde kutulara yer verilmek suretiyle birle\u015fik oy pusulalar\u0131 \u00e7o\u011falt\u0131l\u0131r, il\u00e7e se\u00e7im kurulu m\u00fchr\u00fc ile m\u00fch\u00fcrlendikten sonra kullan\u0131l\u0131r. Oylar, pusulada yer alan grup ya da ba\u011f\u0131ms\u0131z adaylar\u0131n ismi yan\u0131ndaki kutu herhangi bir \u015fekilde i\u015faretlenmek suretiyle kullan\u0131l\u0131r. Oy verme i\u015flemi, gizli oy a\u00e7\u0131k tasnif esaslar\u0131na g\u00f6re yap\u0131l\u0131r. \u00dcye listesinde ad\u0131 yaz\u0131l\u0131 bulunmayan meslek mensubu oy kullanamaz. Oylar, oy verenin kimli\u011fini resmi kurulu\u015flarca verilen belgeyle veya T\u00dcRMOB\u2019un verdi\u011fi kimlikle ispat etmesinden ve listedeki isminin kar\u015f\u0131s\u0131ndaki yeri imzalamas\u0131ndan sonra kullan\u0131l\u0131r. Oylar, \u00fczerinde il\u00e7e se\u00e7im kurulu m\u00fchr\u00fc bulunan ve oy verme s\u0131ras\u0131nda sand\u0131k kurulu ba\u015fkan\u0131 taraf\u0131ndan verilecek zarflara konulmak suretiyle kullan\u0131l\u0131r. M\u00fch\u00fcrs\u00fcz oy pusulas\u0131 ve m\u00fch\u00fcrs\u00fcz zarfla kullan\u0131lan oylar ge\u00e7ersiz say\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

Birle\u015fik oy pusulas\u0131nda gruplar \u00e7ekilecek kura s\u0131ras\u0131na g\u00f6re, grup isimlerinin alt\u0131nda y\u00f6netim, denetim ve disiplin kurullar\u0131 asil ve yedek \u00fcyelerinin isimleri belirtilecek \u015fekilde yan yana s\u0131ralan\u0131r. Var ise ba\u011f\u0131ms\u0131z adaylar, pusulan\u0131n en son b\u00f6l\u00fcm\u00fcne yerle\u015ftirilir. Ba\u011f\u0131ms\u0131zlar\u0131n s\u0131ralamas\u0131 \u00e7ekilecek kuraya g\u00f6re belirlenir.<\/span><\/p>\n

 <\/p>\n

Se\u00e7ime kat\u0131lan gruplar\u0131n ve ba\u011f\u0131ms\u0131z adaylar\u0131n adlar\u0131 alt alta ve ald\u0131klar\u0131 ge\u00e7erli oy hizalar\u0131na yaz\u0131l\u0131r. Gruplar\u0131n oy say\u0131lar\u0131, \u00f6nce bire, sonra ikiye, sonra \u00fc\u00e7e… \u015feklinde devam edilmek suretiyle, yedekler dahil o kurulun \u00e7\u0131karaca\u011f\u0131 \u00fcye ve Birlik Genel Kurul temsilcisi say\u0131s\u0131na ula\u015f\u0131ncaya kadar b\u00f6l\u00fcn\u00fcr. Elde edilen paylar ile ba\u011f\u0131ms\u0131z adaylar\u0131n ald\u0131klar\u0131 oylar ayr\u0131m yap\u0131lmaks\u0131z\u0131n en b\u00fcy\u00fckten en k\u00fc\u00e7\u00fc\u011fe do\u011fru s\u0131ralan\u0131r. Kurul asil ve yedek \u00fcyelikleri ile Birlik Genel Kurul asil ve yedek temsilcilikleri, gruplara ve ba\u011f\u0131ms\u0131z adaylara rakamlar\u0131n b\u00fcy\u00fckl\u00fck s\u0131ras\u0131na g\u00f6re tahsis olunur. Son kalan \u00fcye veya temsilcilik i\u00e7in oylar\u0131n e\u015fit olmas\u0131 halinde, bunlar aras\u0131nda ad \u00e7ekilmek suretiyle tahsis yap\u0131l\u0131r. Kurul \u00fcyeli\u011fi ve Birlik Genel Kurulu temsilciliklerinin gruplara tahsisi oy pusulas\u0131nda yer verilen s\u0131ralamaya g\u00f6re yap\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

Y\u00f6netim, disiplin ve denetleme kurullar\u0131nda asli \u00fcyeliklerden herhangi bir nedenle ayr\u0131lma olmas\u0131 durumunda, ilgili se\u00e7im kurulu taraf\u0131ndan verilen mazbatada yer alan yedek \u00fcyelerden en \u00e7ok oy alanlar getirilir.<\/span><\/p>\n

 <\/p>\n

\u00dcyeler, oda veya Birlik y\u00f6netim, denetleme ve disiplin kurullar\u0131ndan sadece birinde g\u00f6rev alabilirler.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 12 \u2013<\/span><\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ek 2 nci madde eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cOda kurulmas\u0131nda y\u00f6netim kuruluna se\u00e7ilecek \u00fcyeler<\/span><\/strong><\/p>\n

 <\/p>\n

Ek Madde 2 \u2013<\/span><\/strong>\u00a0Oda y\u00f6netim kuruluna se\u00e7ilecek \u00fcyelerde odalar\u0131n kurulmas\u0131ndan itibaren 6 y\u0131l i\u00e7in 3 y\u0131ll\u0131k k\u0131dem \u015fart\u0131 aranmaz.\u201d<\/span><\/p>\n

MADDE 13 \u2013<\/span><\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin ge\u00e7ici 2 nci maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

MADDE 14 \u2013<\/span><\/strong>\u00a0Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

MADDE 15 \u2013<\/span><\/strong>\u00a0Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netim Kurullar\u0131 y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Y\u00f6netmelik…  <\/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-4691","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4691","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=4691"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4691\/revisions"}],"predecessor-version":[{"id":4692,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4691\/revisions\/4692"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=4691"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=4691"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=4691"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}