{"id":19480,"date":"2026-01-26T11:36:27","date_gmt":"2026-01-26T11:36:27","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19480"},"modified":"2026-01-26T11:36:38","modified_gmt":"2026-01-26T11:36:38","slug":"smmm-ve-ymm-kanunu-disiplin-yonetmeliginde-degisiklik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2026\/01\/smmm-ve-ymm-kanunu-disiplin-yonetmeliginde-degisiklik\/","title":{"rendered":"SMMM ve YMM Kanunu Disiplin Y\u00f6netmeli\u011finde De\u011fi\u015fiklik"},"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\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik 14..<\/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 ve YMM Kanunu Disiplin Y\u00f6netmeli\u011finde De\u011fi\u015fiklik<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-01-14T00:45:13+03:00\">14 Ocak 2026\u00a0<\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p><em><strong>Mevzuat\u0131n Ad\u0131:<\/strong>\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin 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<div class=\"vc_message_box vc_message_box-standard vc_message_box-rounded vc_color-success vc_do_message\">\n<p><strong>MADDE 5 \u2013 Tebligatta yeni model: KEP varsa KEP; adres yoksa e-Birlik + SMS + ilan tahtas\u0131<\/strong><\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_3_host\">Y\u00f6netmeli\u011fin 34. maddesi tamamen de\u011fi\u015ftirildi ve tebligat sistemati\u011fi netle\u015ftirildi:<\/div>\n<p><\/ins><\/div>\n<p><strong>1. Genel kural:<\/strong>\u00a0Bildirim, yaz\u0131l\u0131 olarak; ilgiliye bizzat veya en son bildirilen adrese\u00a0<strong>posta\/kurye\/memur\/noter<\/strong>\u00a0ile yap\u0131l\u0131r.<\/p>\n<p><strong>2. KEP (kay\u0131tl\u0131 elektronik posta) bildirimi:<\/strong>\u00a0\u0130lgilinin odaya bildirdi\u011fi KEP varsa, KEP\u2019e yap\u0131lan tebligat\u00a0<strong>yaz\u0131l\u0131 tebligat yerine ge\u00e7er<\/strong>.<\/p>\n<p><strong>3. Adres yok\/yanl\u0131\u015f\/ula\u015f\u0131lam\u0131yor ise (ikincil usul):<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Oda,\u00a0<strong>e-Birlik yaz\u0131l\u0131m\u0131<\/strong>\u00a0ile bildirim g\u00f6nderir; varsa kay\u0131tl\u0131 cep telefonuna e\u015f zamanl\u0131\u00a0<strong>SMS<\/strong>\u00a0ile bilgilendirme yap\u0131l\u0131r.<\/li>\n<li>Bunu takiben\u00a0<strong>7 g\u00fcn i\u00e7inde<\/strong>, odan\u0131n\u00a0<strong>ilan tahtas\u0131na<\/strong>\u00a0\u201ce-Birlik\u2019ten bildirim g\u00f6nderildi\u011fine dair duyuru\u201d as\u0131l\u0131r ve\u00a0<strong>5 i\u015f g\u00fcn\u00fc<\/strong>\u00a0ilan edilir.<\/li>\n<li>\u0130lan\u0131n ask\u0131dan indirilmesinden itibaren\u00a0<strong>5 g\u00fcn i\u00e7inde<\/strong>\u00a0ilgili ba\u015fvurmazsa,\u00a0<strong>bildirim yap\u0131lm\u0131\u015f say\u0131l\u0131r<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>4. Bu ikincil usulle bir kez tebligat yap\u0131lm\u0131\u015f ki\u015fide, yeni adres bildirilinceye kadar, farkl\u0131 dosyalar i\u00e7in de tebligatlar\u00a0<strong>ayn\u0131 usulle<\/strong>\u00a0devam eder.<\/p>\n<p><strong>5. Ayn\u0131 y\u0131l i\u00e7inde 5\u2019ten fazla disiplin soru\u015fturmas\u0131<\/strong>\u00a0a\u00e7\u0131lm\u0131\u015fsa, o meslek mensubuna yap\u0131lacak t\u00fcm tebligatlar\u00a0<strong>ikincil usulle<\/strong>\u00a0yap\u0131l\u0131r.<\/p>\n<p><strong>Pratik etki (uyum \u00f6nerisi):<\/strong><\/p>\n<ul>\n<li>Meslek mensuplar\u0131 a\u00e7\u0131s\u0131ndan en kritik konu,\u00a0<strong>adres\/KEP\/telefon bilgilerinin g\u00fcncelli\u011fi<\/strong>\u00a0ve\u00a0<strong>e-Birlik sisteminin d\u00fczenli kontrol\u00fc<\/strong>d\u00fcr.<\/li>\n<li>\u201c\u0130lan\u2013ask\u0131\u201d mekanizmas\u0131 nedeniyle, fiilen teslim al\u0131nmasa dahi tebligat\u0131n\u00a0<strong>yap\u0131lm\u0131\u015f say\u0131lmas\u0131<\/strong>\u00a0sonucu do\u011fabilece\u011finden, disiplin dosyalar\u0131nda pasif kalma riski artar.<\/li>\n<\/ul>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p><strong>MADDE 1-\u00a0<\/strong>31\/10\/2000\u00a0tarihli ve 24216 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2000\/10\/31\/smmm-ve-ymm-kanunu-disiplin-yonetmeligi\/\">Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011finin<\/a><\/strong>\u00a012\u00a0nci\u00a0maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cve meslek mensubunun ba\u011fl\u0131 oldu\u011fu Oda ve Birlik internet sayfas\u0131nda yay\u0131mlan\u0131r ve y\u00f6resinde uygun ara\u00e7larla\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 16\u00a0nc\u0131\u00a0maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"unfilled\"><\/p>\n<div id=\"aswift_4_host\">\u201cMadde 16- Oda y\u00f6netim ve denetleme kurulu ba\u015fkan ve \u00fcyeleri hakk\u0131nda bu g\u00f6revleri ile ilgili olarak yap\u0131lacak \u015fikayetler, \u015fikayet dilek\u00e7esinin oda genel kuruluna sunulmas\u0131n\u0131n gerekip gerekmedi\u011fi y\u00f6n\u00fcnden Birlik Y\u00f6netim Kurulunca incelenir. Birlik Y\u00f6netim Kurulunun \u015fikayet dilek\u00e7esinin ilgili oda genel kuruluna sunulmas\u0131n\u0131n gerekti\u011fi y\u00f6n\u00fcndeki kararlar\u0131 \u00fczerine \u015fikayet dilek\u00e7esi genel kurula sunulur. Oda genel kurulunun disiplin soru\u015fturmas\u0131na karar vermesi halinde; bu odan\u0131n disiplin kurulu, Kanun ve bu Y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re gerekli inceleme ve ara\u015ft\u0131rmalar\u0131 yaparak karar\u0131n\u0131 verir. Birlik Y\u00f6netim Kurulunun aksi y\u00f6ndeki kararlar\u0131 kesindir.<\/div>\n<p><\/ins><\/div>\n<p>Birlik y\u00f6netim ve denetleme kurullar\u0131n\u0131n ba\u015fkan ve \u00fcyeleri hakk\u0131nda bu g\u00f6revleri nedeniyle yap\u0131lacak soru\u015fturma ise, Birlik Genel Kurulu\u2019nun karar\u0131 \u00fczerine Birlik Disiplin Kurulu\u2019nca y\u00fcr\u00fct\u00fclerek karara ba\u011flan\u0131r.<\/p>\n<p>Birlik ve Oda disiplin kurulu ba\u015fkan ve \u00fcyeleri, verdikleri kararlar dolay\u0131s\u0131yla disiplin soru\u015fturmas\u0131na tabi tutulamazlar.<\/p>\n<p>Y\u00f6netim kurulu ba\u015fkan ve \u00fcyelerinin y\u00f6netsel tercihlerinin ve y\u00f6netim politikalar\u0131n\u0131n ele\u015ftirisi niteli\u011finde olan ya da yarg\u0131 makamlar\u0131 \u00f6n\u00fcnde de ileri s\u00fcr\u00fclebilecek iddialar\u0131 i\u00e7eren\u00a0\u015fikayet\u00a0dilek\u00e7eleri i\u015fleme konulmaz.\u201d<\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 28 inci maddesinin birinci f\u0131kras\u0131n\u0131n son c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n<p>\u201cPosta ile yap\u0131lan itirazlarda, itiraz dilek\u00e7esinin kurum evrak\u0131na girdi\u011fi tarih, itiraz tarihi olarak kabul edilir.\u201d<\/p>\n<p>\u201cBirlik itiraz dilek\u00e7elerini elektronik ortamda almaya ve bunun i\u00e7in gerekli alt yap\u0131y\u0131 kurmaya yetkilidir.\u201d<\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 30 uncu maddesinin birinci f\u0131kras\u0131nda yer alan \u201cbekletilir\u201d ibaresi \u201cbekletilebilir\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cdolay\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201csoru\u015fturma veya\u201d ibaresi eklenmi\u015f ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n<p>\u201cTedbir uygulanan dosyalar y\u00f6netim ve disiplin kurullar\u0131nca \u00f6ncelikle incelenip karara ba\u011flan\u0131r.\u201d c\u00fcmlesi eklenmi\u015ftir.<\/p>\n<p><strong>MADDE 5-\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 34 \u00fcnc\u00fc maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"unfilled\"><\/p>\n<div id=\"aswift_5_host\">\u201cMadde 34 \u2013 Bu Y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re ilgiliye yap\u0131lmas\u0131 gereken her t\u00fcrl\u00fc bildirim yaz\u0131l\u0131 olarak ilgilinin bizzat kendisine veya ilgilinin odaya en son bildirdi\u011fi adresine posta, kurye, memur veya noter arac\u0131l\u0131\u011f\u0131 ile yap\u0131l\u0131r. \u0130lginin odaya bildirdi\u011fi bir kay\u0131tl\u0131 elektronik posta adresi var ise bu posta adresine yap\u0131lan tebligat yaz\u0131l\u0131 tebligat yerine ge\u00e7er.<\/div>\n<p><\/ins><\/div>\n<p>Meslek mensubunun odaya bildirdi\u011fi adresinin yanl\u0131\u015f veya de\u011fi\u015fmi\u015f olmas\u0131 veya bilinmemesi veyahut ba\u015fkaca sebeplerden dolay\u0131 bildirim yap\u0131lma olana\u011f\u0131 bulunmamas\u0131 halinde, bu Y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re yap\u0131lmas\u0131 gereken bildirim a\u015fa\u011f\u0131daki \u015fekilde yap\u0131l\u0131r.<\/p>\n<p>a) Oda taraf\u0131ndan ilgiliye e-Birlik yaz\u0131l\u0131m\u0131 arac\u0131l\u0131\u011f\u0131yla bildirim g\u00f6nderilir ve varsa sistemde kay\u0131tl\u0131 cep telefonuna e\u015f zamanl\u0131 olarak k\u0131sa mesajla sistemden kendisine tebligat g\u00f6nderildi\u011fi bildirilir.<\/p>\n<p>b) (a) bendinde belirtilen i\u015flemin yap\u0131lmas\u0131n\u0131 takip eden 7 g\u00fcn i\u00e7erisinde odan\u0131n ilan tahtas\u0131na ilgiliye e-Birlik sisteminden bildirim g\u00f6nderildi\u011fine dair bir duyuru as\u0131l\u0131r ve 5 i\u015f g\u00fcn\u00fc s\u00fcreyle ilan edilir.<\/p>\n<p>c) \u0130lgili, ilan\u0131n ask\u0131dan indirilmesinden itibaren 5 g\u00fcn i\u00e7erisinde bildirimi almak i\u00e7in odaya ba\u015fvurmam\u0131\u015f ise bildirim yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<p>Daha \u00f6nce kendisine ikinci f\u0131kra h\u00fck\u00fcmlerine g\u00f6re tebligat yap\u0131lan meslek mensubuna, odaya yeni adres bildirimi yap\u0131ncaya kadar farkl\u0131 dosyalarda olsa dahi bu Y\u00f6netmelik kapsam\u0131nda yap\u0131lacak t\u00fcm tebligatlar ikinci f\u0131krada tarif edilen usule g\u00f6re yap\u0131lmaya devam olunur.<\/p>\n<p>Bir meslek mensubu hakk\u0131nda ayn\u0131 y\u0131l i\u00e7erisinde a\u00e7\u0131lm\u0131\u015f be\u015ften fazla disiplin soru\u015fturmas\u0131 var ise o meslek mensubuna bu Y\u00f6netmelik h\u00fck\u00fcmleri uyar\u0131nca yap\u0131lacak t\u00fcm tebligatlar ikinci f\u0131kra h\u00fck\u00fcmlerine g\u00f6re yap\u0131l\u0131r.\u201d<\/p>\n<p><strong>MADDE 6-\u00a0<\/strong>Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 7-\u00a0<\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi Y\u00f6netim Kurulu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat\u0131n Ad\u0131: Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik 14.. &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-19480","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19480","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=19480"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19480\/revisions"}],"predecessor-version":[{"id":19482,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19480\/revisions\/19482"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}