{"id":4685,"date":"2012-12-25T06:57:26","date_gmt":"2012-12-25T06:57:26","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=4685"},"modified":"2012-12-25T06:57:26","modified_gmt":"2012-12-25T06:57:26","slug":"serbest-muhasebeciler-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirlerin-mesleki-faaliyetlerinde-uyacaklari-etik-ilkeler-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/12\/serbest-muhasebeciler-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirlerin-mesleki-faaliyetlerinde-uyacaklari-etik-ilkeler-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"Serbest Muhasebeciler, Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlerin Mesleki Faaliyetlerinde Uyacaklar\u0131 Etik \u0130lkeler Hakk\u0131nda Y\u00f6netmelikte 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

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

SERBEST MUHASEBEC\u0130LER, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u0130N MESLEK\u0130 FAAL\u0130YETLER\u0130NDE UYACAKLARI ET\u0130K \u0130LKELER HAKKINDA Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/strong><\/span><\/p>\n

MADDE 1 \u2013<\/span><\/strong>\u00a019\/10\/2007 tarihli ve 26675 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeciler, Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlerin Mesleki Faaliyetlerinde Uyacaklar\u0131 Etik \u0130lkeler Hakk\u0131nda Y\u00f6netmeli\u011fin ad\u0131nda yer alan \u201cSERBEST MUHASEBEC\u0130LER,\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 2 nci maddesinde yer alan \u201cSerbest Muhasebecilik,\u201d ve \u201cSerbest Muhasebeciler,\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

MADDE 3 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 3 \u00fcnc\u00fc maddesinde yer alan \u201cSerbest Muhasebecilik,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

MADDE 4 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinde yer alan \u201cSerbest Muhasebecilik,\u201d ibaresi ile ayn\u0131 f\u0131kran\u0131n (i) bendinde yer alan \u201cSerbest Muhasebeci,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

 <\/p>\n

MADDE 5 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ek 1 inci madde eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cUluslararas\u0131 Etik Standartlar\u0131nda yap\u0131lan de\u011fi\u015fiklikler<\/span><\/strong><\/p>\n

 <\/p>\n

EK MADDE 1 \u2013\u00a0<\/span><\/strong>Uluslararas\u0131 Muhasebeciler Federasyonu (IFAC) taraf\u0131ndan Uluslararas\u0131 Etik Standartlar\u0131nda yap\u0131lan de\u011fi\u015fiklikler T\u00dcRMOB taraf\u0131ndan meslek mensuplar\u0131na duyurulur.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 6 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici 1 inci madde eklenmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cSerbest Muhasebeciler<\/span><\/strong><\/p>\n

 <\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/span><\/strong>\u00a0Mevcut Serbest Muhasebeciler, bu Y\u00f6netmelik ve ekinde yer alan etik ilkeler h\u00fck\u00fcmlerine tabidir.\u201d<\/span><\/p>\n

 <\/p>\n

MADDE 7 \u2013\u00a0<\/span><\/strong>Ayn\u0131 Y\u00f6netmelikte yer alan Ek-1\u2019in ad\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

\u201cSERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u0130N MESLEK\u0130 FAAL\u0130YETLER\u0130NDE UYACAKLARI ET\u0130K \u0130LKELER\u201d<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 8 \u2013\u00a0<\/span><\/strong>Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

 <\/p>\n

MADDE 9 \u2013\u00a0<\/span><\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011fi Y\u00f6netim Kurulu y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n

 <\/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-4685","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4685","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=4685"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4685\/revisions"}],"predecessor-version":[{"id":4686,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/4685\/revisions\/4686"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=4685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=4685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=4685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}