{"id":19243,"date":"2025-10-06T06:50:10","date_gmt":"2025-10-06T06:50:10","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19243"},"modified":"2025-10-06T06:50:10","modified_gmt":"2025-10-06T06:50:10","slug":"konkordato-talebine-eklenecek-belgeler-hakkinda-yonetmelik-kapsaminda-yapilacak-denetimler-hakkinda-kurul-karari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2025\/10\/konkordato-talebine-eklenecek-belgeler-hakkinda-yonetmelik-kapsaminda-yapilacak-denetimler-hakkinda-kurul-karari\/","title":{"rendered":"Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmelik Kapsam\u0131nda Yap\u0131lacak Denetimler Hakk\u0131nda Kurul Karar\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4557\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Mevzuat\u0131n Ad\u0131: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulunun 29\/09\/2025 Tarihli ve 75935942-050.01.04-[01\/35887] Say\u0131l\u0131 Karar\u0131 04 Ekim 202&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmelik Kapsam\u0131nda Yap\u0131lacak Denetimler Hakk\u0131nda Kurul Karar\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-10-04T00:10:15+03:00\">4 Ekim 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<p><em><strong>Mevzuat\u0131n Ad\u0131:<\/strong>\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulunun 29\/09\/2025 Tarihli ve 75935942-050.01.04-[01\/35887] Say\u0131l\u0131 Karar\u0131<\/em><\/p>\n<p>04 Ekim 2025 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 33037<\/p>\n<p>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n<p>KURUL KARARI<\/p>\n<p>Karar No: 75935942-050.01.04-[01\/35887]<\/p>\n<p>Karar Tarihi: 29\/09\/2025<\/p>\n<p><strong>Konu:<\/strong>\u00a02004 say\u0131l\u0131 Kanunun 286\/1-(e) Maddesi ve Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmelik Kapsam\u0131nda Yap\u0131lacak Denetimler Hakk\u0131nda Kurul Karar\u0131<\/p>\n<p><strong><a href=\"https:\/\/www.alomaliye.com\/2000\/06\/19\/icra-ve-iflas-kanunu-2004-sayili-kanun\/\">2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanununun<\/a><\/strong>\u00a0konkordato talebine eklenecek belgeleri d\u00fczenleyen 286\u2019nc\u0131 maddesine dayan\u0131larak 30\/01\/2019 tarih ve 30671 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2019\/01\/30\/konkordato-talebi-eklenecek-belgeler\/\">Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmelik<\/a><\/strong>\u00a0kapsam\u0131nda konkordato talebine eklenmesi gereken belgelerden biri de ba\u011f\u0131ms\u0131z denetim kurulu\u015fu taraf\u0131ndan haz\u0131rlanan \u201cmakul g\u00fcvence veren denetim raporu\u201ddur.<\/p>\n<p>2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanununun 286\u2019nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (e) bendi ile \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131, 26\/9\/2011 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2011\/11\/02\/660-sayili-kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurumunun-teskilat\/\">660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname<\/a><\/strong>\u2019nin 9\u2019uncu maddesinin birinci f\u0131kras\u0131n\u0131n (<a href=\"https:\/\/goo.gl\/RkqgJX\">\u011f<\/a>) ve (h) bentleri ile 26\/12\/2012 tarih ve 28509 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/alomaliye.com\/2012\/12\/26\/bagimsiz-denetim-yonetmeligi\/\">Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi<\/a><\/strong>\u2019nin 11\u2019inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ve 13\u2019\u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca kamu yarar\u0131, denetime olan g\u00fcven ve denetimde kalitenin art\u0131r\u0131lmas\u0131na y\u00f6nelik olarak;<\/p>\n<p>1- Konkordato \u00f6n projesine ili\u015fkin makul g\u00fcvence veren denetim raporunun haz\u0131rlanmas\u0131nda \u201cfaaliyet izninin iptali\u201d yapt\u0131r\u0131m\u0131 gerektiren mevzuata ayk\u0131r\u0131l\u0131klar\u0131n tespit edilmesi nedeniyle Kurulca faaliyet izni iptal edilen denetim kurulu\u015funda, faaliyet izninin iptali yapt\u0131r\u0131m\u0131 uygulanmas\u0131na neden olan denetim faaliyetine ili\u015fkin denetim s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarih ile idari yapt\u0131r\u0131m karar\u0131n\u0131n kesinle\u015fti\u011fi tarih aras\u0131nda y\u00f6netim organ\u0131 \u00fcyeli\u011fi veya ortakl\u0131\u011f\u0131 bulunan ba\u011f\u0131ms\u0131z denet\u00e7iler ile faaliyet izninin iptali yapt\u0131r\u0131m\u0131 uygulanmas\u0131na neden olan denetimlerde g\u00f6rev alan sorumlu denet\u00e7i ve denet\u00e7ilerin, idari yapt\u0131r\u0131m karar\u0131n\u0131n kesinle\u015fti\u011fi tarihten itibaren \u00fc\u00e7 y\u0131l s\u00fcreyle konkordato \u00f6n projesine ili\u015fkin makul g\u00fcvence veren denetim raporunun haz\u0131rlanmas\u0131na y\u00f6nelik denetim faaliyetlerinde bulunamayacaklar\u0131na,<\/p>\n<p>2- Denetim kurulu\u015flar\u0131n\u0131n, bu Karar\u0131n yay\u0131mland\u0131\u011f\u0131 tarihten sonra imzalanacak konkordato \u00f6n projesine ili\u015fkin makul g\u00fcvence veren denetim s\u00f6zle\u015fmelerinde g\u00f6revlendirilen denetim ekiplerini bu hususa uygun olarak belirlemekle y\u00fck\u00fcml\u00fc olduklar\u0131na,<\/p>\n<p>3- Bu Karar\u0131n yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce imzalanan s\u00f6zle\u015fmelerde, bu Karar uyar\u0131nca konkordato \u00f6n projesine ili\u015fkin makul g\u00fcvence veren denetim raporunun haz\u0131rlanmas\u0131na y\u00f6nelik denetim faaliyetinde bulunamayacak denet\u00e7ilerin g\u00f6revlendirilmi\u015f olmas\u0131 durumunda, Karar\u0131n yay\u0131mland\u0131\u011f\u0131 tarihten itibaren on g\u00fcn i\u00e7inde bu s\u00f6zle\u015fmelerin Kuruma bildirilmesi \u015fart\u0131yla denetim faaliyetlerinin s\u00f6zle\u015fmede g\u00f6rev alan denetim ekiplerince tamamlanmas\u0131na<\/p>\n<p>oybirli\u011fiyle karar verilmi\u015ftir.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat\u0131n Ad\u0131: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulunun 29\/09\/2025 Tarihli ve 75935942-050.01.04-[01\/35887] Say\u0131l\u0131 Karar\u0131 04 Ekim 202&#8230; &nbsp;<\/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-19243","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19243","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=19243"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19243\/revisions"}],"predecessor-version":[{"id":19244,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19243\/revisions\/19244"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}