{"id":19478,"date":"2026-01-26T11:35:12","date_gmt":"2026-01-26T11:35:12","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19478"},"modified":"2026-01-26T11:35:12","modified_gmt":"2026-01-26T11:35:12","slug":"smmm-odalari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2026\/01\/smmm-odalari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"SMMM Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2017\/01\/turmob.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-10368\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2017\/01\/turmob.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Mevzuat\u0131n Ad\u0131: Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik 14 Ocak 2026 Tarihli Resmi Gazete Say\u0131&#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>SMMM Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-01-14T00:32:46+03:00\">14 Ocak 2026 <\/time><\/div>\n<div class=\"entry-content\">\n<p><em><strong>Mevzuat\u0131n Ad\u0131:<\/strong>\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik<\/em><\/p>\n<p>14 Ocak 2026 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 33137<\/p>\n<p>T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011finden:<\/p>\n<p><strong>MADDE 1-\u00a0<\/strong>21\/2\/1990\u00a0tarihli ve 20440 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/1990\/02\/21\/smmm-odalari-yonetmeligi\/\">Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finin<\/a><\/strong>\u00a09 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cOda Genel Kurul toplant\u0131s\u0131n\u0131n yeri, g\u00fcn\u00fc, saati ve g\u00fcndemi ile ilk toplant\u0131da yeterli \u00e7o\u011funluk olmad\u0131\u011f\u0131 takdirde yap\u0131lacak ikinci toplant\u0131n\u0131n yeri, g\u00fcn\u00fc, saati ve g\u00fcndemi, ilk toplant\u0131 tarihinden en az 10 g\u00fcn \u00f6ncesinden Genel Kurul toplant\u0131s\u0131 tarihine kadar yay\u0131mda kalacak \u015fekilde Odan\u0131n resmi internet sitesinde ilan edilir.\u201d<\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 31 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cve \u00fcye kay\u0131t defteri, \u00e7al\u0131\u015fanlar listesi defteri\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ikinci f\u0131kras\u0131nda yer alan \u201cDefterlerin\u201d ibaresi \u201c\u00dcye kay\u0131t defteri ve \u00e7al\u0131\u015fanlar listesi defteri\u00a0dahil, sair tasdiksiz yard\u0131mc\u0131 defterlerin\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 32\u00a0nci, 33 \u00fcnc\u00fc, 35 ila 46\u00a0nc\u0131\u00a0ve 48 ila 50\u00a0nci\u00a0maddeleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 5-\u00a0<\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netim Kurullar\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat\u0131n Ad\u0131: Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik 14 Ocak 2026 Tarihli Resmi Gazete Say\u0131&#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-19478","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19478","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=19478"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19478\/revisions"}],"predecessor-version":[{"id":19479,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19478\/revisions\/19479"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}