{"id":545,"date":"2010-07-10T07:19:30","date_gmt":"2010-07-10T07:19:30","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=545"},"modified":"2010-07-10T07:19:30","modified_gmt":"2010-07-10T07:19:30","slug":"yeminli-mali-musavirlik-sinavina-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2010\/07\/yeminli-mali-musavirlik-sinavina-iliskin-duyuru\/","title":{"rendered":"Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131na \u0130li\u015fkin Duyuru"},"content":{"rendered":"

\"\"<\/a>25 Eyl\u00fcl 2010 – 4 Ekim 2010 tarihleri aras\u0131nda Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131 ANKARA\u2019 da yap\u0131lacakt\u0131r…<\/span><\/p>\n


\n<\/span><\/p>\n

<\/span><\/p>\n

10 Temmuz 2010 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 27637<\/p>\n

T\u00dcRMOB T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011finden:<\/strong><\/p>\n

YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVINA \u0130L\u0130\u015eK\u0130N DUYURU<\/strong><\/p>\n

3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu ile bu Kanunun h\u00fck\u00fcmleri uyar\u0131nca 16 Ocak 2005 g\u00fcn ve 25702 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan \u201cYeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Komisyonlar\u0131n\u0131n \u00c7al\u0131\u015fma Usulleri, S\u0131nav Esaslar\u0131 ve S\u0131nav Konular\u0131 Hakk\u0131nda Y\u00f6netmelik\u201d h\u00fck\u00fcmlerine g\u00f6re; 6 Kas\u0131m 2009 tarihlerinde yap\u0131lmaya ba\u015flan\u0131lan, 11 Kas\u0131m 2009 tarihinde yap\u0131lmas\u0131 durdurulan 2009\/2. D\u00f6nem Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131 2009 y\u0131l\u0131nda ger\u00e7ekle\u015ftirilemedi\u011finden; 25 Eyl\u00fcl 2010 – 4 Ekim 2010 tarihleri aras\u0131nda Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131 ANKARA\u2019 da yap\u0131lacakt\u0131r.<\/p>\n

Yap\u0131lmas\u0131 durdurulan 2009\/2. d\u00f6nem YMM S\u0131nav\u0131 i\u00e7in ba\u015fvuruda bulunmu\u015f ve s\u0131nav listesine al\u0131nm\u0131\u015f olanlar\u0131n, ger\u00e7ekle\u015ftirilecek bu s\u0131nava ayn\u0131 say\u0131da ders i\u00e7in kat\u0131lacak olmalar\u0131 durumunda, s\u0131nav kat\u0131l\u0131m bedeli \u00f6demelerine gerek olmayacakt\u0131r. Bu durumda olan kat\u0131l\u0131mc\u0131lar\u0131n, s\u0131nav ba\u015fvurusu yapmamalar\u0131 ya da s\u0131nava kat\u0131lmamalar\u0131 halinde, durdurulan s\u0131navdan kaynaklanan s\u00fcre haklar\u0131n\u0131 kullanm\u0131\u015f kabul edileceklerdir.<\/p>\n

Ger\u00e7ekle\u015ftirilecek s\u0131nava;<\/p>\n

a) Yap\u0131lmas\u0131 durdurulan 2009\/2. d\u00f6nem s\u0131nav\u0131ndaki derslere ilave derslerden kat\u0131lmak isteyenlerin,<\/p>\n

b) S\u0131nav ba\u015fvurusu yapmam\u0131\u015f olanlardan s\u0131nava kat\u0131lmak isteyenlerin,<\/p>\n

25 A\u011fustos 2010 g\u00fcn\u00fc mesai saati bitimine kadar posta yolu ile T\u00dcRMOB Temel E\u011fitim ve Staj Merkezi Ba\u015fkanl\u0131\u011f\u0131\u2019na ba\u015fvurular\u0131n\u0131 g\u00f6ndermeleri gerekmektedir. Bu tarihe kadar ba\u015fvurusunu yapmayanlar ve s\u0131nav bedelini (\u015e.Abac\u0131) yat\u0131rmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n

25 Eyl\u00fcl 2010 \u2013 4 Ekim 2010 tarihleri aras\u0131nda Ankara\u2019da ger\u00e7ekle\u015ftirilecek s\u0131nava ili\u015fkin program, s\u0131nav yeri ve kat\u0131l\u0131mc\u0131 listesi s\u0131navdan on g\u00fcn \u00f6nce\u00a0 http:\/\/www.tesmer.org.tr adresli internet sitesinde duyurulacakt\u0131r.<\/p>\n

SINAVLARA \u0130L\u0130\u015eK\u0130N ESASLAR<\/strong><\/p>\n

Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131,<\/p>\n

1) \u0130leri D\u00fczeyde Finansal Muhasebe,<\/p>\n

2) Finansal Y\u00f6netim,<\/p>\n

3) Y\u00f6netim Muhasebesi,<\/p>\n

4) Denetim, Raporlama ve Meslek Hukuku,<\/p>\n

5) Revizyon,<\/p>\n

6) Vergi Tekni\u011fi,<\/p>\n

7) Gelir \u00dczerinden Al\u0131nan Vergiler,<\/p>\n

8) Harcama ve Servet \u00dczerinden Al\u0131nan Vergiler,<\/p>\n

9) D\u0131\u015f Ticaret ve Kambiyo Mevzuat\u0131,<\/p>\n

10) Sermaye Piyasas\u0131 Mevzuat\u0131.<\/p>\n

Konular\u0131nda yap\u0131l\u0131r.<\/p>\n

BA\u015eVURU \u0130\u00c7\u0130N GEREKL\u0130 BELGELER<\/strong><\/p>\n

An\u0131lan y\u00f6netmeli\u011fin 23.maddesinde yer alan h\u00fckme g\u00f6re Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131\u2019na girecek olanlar\u0131n s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak kat\u0131lacaklar\u0131 her ders i\u00e7in; ders ba\u015f\u0131na 90,00 TL\u2019yi Temel E\u011fitim ve Staj Merkezi (TESMER)\u2019nin\u00a0\u00a0 \u0130\u015f Bankas\u0131\u00a0 Ankara-Dikmen \u015eubesi 487 269 veya ING Bank Ankara-Ulus \u015eubesi 361 0591\u00a0 numaral\u0131 masrafs\u0131z hesaplar\u0131na yat\u0131rmalar\u0131 gerekmektedir. Banka dekontu ba\u015fvuru evrak\u0131 aras\u0131nda yer alacakt\u0131r.<\/p>\n

BA\u015eVURUDA ARANACAK BELGELER<\/strong><\/p>\n

Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131nda ba\u015far\u0131l\u0131 olamayanlar, s\u0131nav sonu\u00e7lar\u0131n\u0131n ilan tarihinden itibaren en \u00e7ok 2 y\u0131l i\u00e7inde \u00fc\u00e7 s\u0131nava daha girebilirler. Bu s\u0131navlar 100 \u00fczerinden 65 puandan az not al\u0131nan konular\u0131 kapsar.<\/p>\n

Daha \u00f6nce a\u00e7\u0131lan Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131na kat\u0131l\u0131p da ba\u015far\u0131l\u0131 olamayan meslek mensubu adaylar\u0131n, ba\u015fvuru i\u00e7in 1 adet (4.5×6) boyutunda renkli foto\u011fraf, s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6dediklerini g\u00f6sterir banka dekontu ve ba\u015far\u0131s\u0131z oldu\u011fu s\u0131nav konular\u0131ndan s\u0131nava girece\u011fini belirtir dilek\u00e7e (dilek\u00e7e \u00f6rne\u011fini http:\/\/www.tesmer.org.tr<\/span><\/a> adresimizden edinilebilirler.)\u00a0 ile ba\u015fvurmalar\u0131 gerekmektedir.<\/p>\n

Bu s\u0131nav haklar\u0131n\u0131 s\u00fcresi i\u00e7inde kullanmayanlar veya ba\u015far\u0131l\u0131 olamayanlar 2 y\u0131l s\u00fcreyle meslek s\u0131navlar\u0131na al\u0131nmazlar. \u0130ki y\u0131ll\u0131k s\u00fcreyi dolduranlardan dileyenler yeniden t\u00fcm konular\u0131 kapsamak \u00fczere bu y\u00f6netmelik h\u00fck\u00fcmlerine g\u00f6re s\u0131navlara kat\u0131labilirler.<\/p>\n

BELGELER\u0130N G\u00d6NDER\u0130LMES\u0130 VE KABUL ED\u0130LMES\u0130<\/strong><\/p>\n

1- Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131na kat\u0131lacak olanlar\u0131n \u00f6nceki b\u00f6l\u00fcmde belirtilen ba\u015fvuru formunun \u00f6n ve arka y\u00fczlerini d\u00fczenli doldurup, imzalad\u0131ktan sonra istenen belgeleri bu forma ekleyerek, yukar\u0131da belirtilen son ba\u015fvuru g\u00fcn\u00fc \u00e7al\u0131\u015fma saati bitimine kadar \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi- Temel E\u011fitim ve Staj Merkezi\u00a0 (TESMER) Dikmen Cd. No:562 Dikmen\/ ANKARA\u201d adresine elden veya posta ile g\u00f6ndermeleri gerekmektedir (postada meydana gelebilecek gecikmeler dikkate al\u0131nmayacakt\u0131r). Ancak ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunduklar\u0131 anla\u015f\u0131lanlar\u0131n s\u0131nav\u0131 kazanm\u0131\u015f dahi olsalar, \u0130zin Belgeleri (ruhsatlar\u0131) iptal edilecektir.<\/p>\n

2- Ba\u015fvuru formundaki sorular\u0131n bir veya birka\u00e7\u0131n\u0131 yan\u0131ts\u0131z b\u0131rakanlar ile belgeleri eksik olanlar\u0131n ba\u015fvurular\u0131 dikkate al\u0131nmayacakt\u0131r.<\/p>\n

3- S\u0131nav s\u0131ras\u0131nda foto\u011frafl\u0131 n\u00fcfus c\u00fczdan\u0131 veya s\u00fcr\u00fcc\u00fc belgesini g\u00f6steremeyenler s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n

4- S\u0131nav listelerinde yer almayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n

5- S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6demeyenler s\u0131nava al\u0131nmayacakt\u0131r<\/p>\n

6- S\u0131nav Ba\u015fvuru belgeleri geri verilmeyecektir.<\/p>\n

7- S\u0131nav Ba\u015fvuru dosyas\u0131 odalardan sa\u011flanabilir.<\/p>\n

8- S\u0131nava ba\u015fvurup, kat\u0131lmayanlar\u0131n s\u0131nav bedeli iade veya mahsup edilmeyecektir.<\/p>\n

\u0130lan olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"

25 Eyl\u00fcl 2010 – 4 Ekim 2010 tarihleri aras\u0131nda Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131 ANKARA\u2019 da yap\u0131lacakt\u0131r…<\/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-545","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/545","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=545"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/545\/revisions"}],"predecessor-version":[{"id":547,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/545\/revisions\/547"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}