{"id":6088,"date":"2013-10-26T05:57:51","date_gmt":"2013-10-26T05:57:51","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=6088"},"modified":"2013-10-26T05:58:05","modified_gmt":"2013-10-26T05:58:05","slug":"turkiye-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirler-temel-egitim-ve-staj-merkezi-ile-temel-egitim-ve-staj-merkezi-subelerinin-kurulus-ve-calisma-usul-ve-esaslari-hakkinda-yonerge","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/10\/turkiye-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirler-temel-egitim-ve-staj-merkezi-ile-temel-egitim-ve-staj-merkezi-subelerinin-kurulus-ve-calisma-usul-ve-esaslari-hakkinda-yonerge\/","title":{"rendered":"T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Temel E\u011fitim ve Staj Merkezi \u0130le Temel E\u011fitim ve Staj Merkezi \u015eubelerinin Kurulu\u015f ve \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6nerge"},"content":{"rendered":"

\"mm\"<\/a>Bu Y\u00f6nergenin amac\u0131, \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Temel E\u011fitim ve Staj Merkezi (TESMER)\u201d ile…<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

26 Ekim 2013 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28803<\/span><\/p>\n

\u00a0<\/span><\/p>\n

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

T\u00dcRK\u0130YE SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER TEMEL E\u011e\u0130T\u0130M VE STAJ MERKEZ\u0130 \u0130LE TEMEL E\u011e\u0130T\u0130M VE STAJ MERKEZ\u0130 \u015eUBELER\u0130N\u0130N KURULU\u015e, \u00c7ALI\u015eMA USUL VE ESASLARI HAKKINDAK\u0130 Y\u00d6NERGE<\/b><\/span><\/p>\n

\u00a0<\/b><\/span><\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Genel H\u00fck\u00fcmler<\/b><\/span><\/p>\n

Ama\u00e7 ve kapsam<\/b><\/span><\/p>\n

MADDE 1<\/b>– Bu Y\u00f6nergenin amac\u0131, \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Temel E\u011fitim ve Staj Merkezi (TESMER)\u201d ile \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Temel E\u011fitim ve Staj Merkezi (TESMER)\u00a0\u015eubeleri\u201dnin\u00a0kurulmas\u0131, te\u015fkilatlanmas\u0131, \u00e7al\u0131\u015fma usul ve esaslar\u0131 ile g\u00f6revlerinin belirlenmesidir.<\/span><\/p>\n

Hukuki dayanak<\/b><\/span><\/p>\n

MADDE 2<\/b>– Bu Y\u00f6nerge,\u00a0<\/span>3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunun<\/span><\/a><\/span>\u00a050\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendine istinaden, 23.08.1997 g\u00fcn ve 23089 say\u0131l\u0131 Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlanan\u00a0<\/span>Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Serbest Muhasebecilik Staj Y\u00f6netmeli\u011fi<\/span><\/a><\/span>\u2019nin 18 inci maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Kavramlar<\/b><\/span><\/p>\n

MADDE 3<\/b>– Bu Y\u00f6nergede ge\u00e7en:<\/span><\/p>\n

Aday Meslek Mensubu<\/span><\/p>\n

(Stajyer)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Kanun\u2019un \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fartlar\u0131 ta\u015f\u0131yan Serbest Muhasebeci Mali M\u00fc\u015favirlik mesle\u011fini ifa i\u00e7in mesle\u011fe haz\u0131rlay\u0131c\u0131 temel bilgileri edinmek \u00fczere, bir meslek mensubunun yan\u0131nda veya denetim ve g\u00f6zetiminde mesleki \u00e7al\u0131\u015fmalar yapan kimseyi,<\/span><\/p>\n

 <\/p>\n

Birlik\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi\u2019ni (T\u00dcRMOB),<\/span><\/p>\n

 <\/p>\n

Kanun\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a03568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununu,<\/span><\/p>\n

Meslek Mensubu\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirler ile Yeminli Mali M\u00fc\u015favirleri,<\/span><\/p>\n

Odalar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 ile Yeminli Mali M\u00fc\u015favirler Odalar\u0131\u2019n\u0131,<\/span><\/p>\n

Serbest Muhasebeci<\/span><\/p>\n

Mali M\u00fc\u015favir\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Kanun\u2019un 4 \u00fcnc\u00fc maddesindeki genel \u015fartlar ile 5 inci maddesinin A f\u0131kras\u0131ndaki \u00f6zel \u015fartlar\u0131 ta\u015f\u0131yan meslek mensuplar\u0131n\u0131,<\/span><\/p>\n

S\u0131nav\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Kanun, Y\u00f6netmelik ve ilgili di\u011fer mevzuata g\u00f6re yap\u0131lan s\u0131navlar\u0131,<\/span><\/p>\n

Staja Giri\u015f S\u0131nav\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Staj ba\u015fvurusunda bulunan adaylar i\u00e7in Kanunu\u2019nun 6\u00a0nc\u0131maddesi ile Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc ve 7\u00a0nci\u00a0maddelerine g\u00f6re yap\u0131lan s\u0131nav\u0131,<\/span><\/p>\n

 <\/p>\n

\u015eubeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Temel E\u011fitim ve Staj Merkezi\u2019nin, g\u00f6revlerini etkin bir bi\u00e7imde yerine getirebilmek i\u00e7in gerekli g\u00f6rd\u00fc\u011f\u00fc odalar\u0131n bulundu\u011fu il veya il\u00e7elerde a\u00e7aca\u011f\u0131 TESMER \u015fubelerini,<\/span><\/p>\n

T\u00fcrkiye Serbest Muhasebeci<\/span><\/p>\n

Mali M\u00fc\u015favir ve Yeminli<\/span><\/p>\n

Mali M\u00fc\u015favirler Temel<\/span><\/p>\n

E\u011fitim ve Staj Merkezi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

(TESMER)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Aday meslek mensuplar\u0131n\u0131n e\u011fitimini sa\u011flamak \u00fczere zorunlu staj programlar\u0131n\u0131n haz\u0131rlanmas\u0131, uygulanmas\u0131, denetlenmesi ve s\u0131navlar\u0131n yap\u0131lmas\u0131 ile T\u00dcRMOB Y\u00f6netim Kurulu\u2019nca \u00f6ng\u00f6r\u00fclen veya onaylanan g\u00f6revler \u00e7er\u00e7evesinde, meslek mensuplar\u0131n\u0131n yeterlili\u011fini geli\u015ftirmek ve devam ettirmek i\u00e7in s\u00fcrekli e\u011fitim niteli\u011finde kurs ve seminerler d\u00fczenlemekle g\u00f6revli merkezi,<\/span><\/p>\n

 <\/p>\n

Yeminli Mali M\u00fc\u015favir\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Kanun\u2019un 4 \u00fcnc\u00fc maddesindeki genel \u015fartlar ile 9 uncu maddesindeki \u00f6zel \u015fartlar\u0131 ta\u015f\u0131yan meslek mensuplar\u0131n\u0131,<\/span><\/p>\n

 <\/p>\n

Y\u00f6netmelik\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0:\u00a0\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Serbest Muhasebecilik Staj Y\u00f6netmeli\u011fini,<\/span><\/p>\n

ifade\u00a0eder.<\/span><\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Temel E\u011fitim ve Staj Merkezi\u2019nin G\u00f6revleri, Hedefleri ve Organlar\u0131<\/b><\/span><\/p>\n

Temel E\u011fitim ve Staj Merkezi\u2019nin g\u00f6revleri<\/b><\/span><\/p>\n

MADDE 4<\/b>– Temel E\u011fitim ve Staj Merkezi\u2019nin g\u00f6revleri; a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/span><\/p>\n

a) S\u0131nav ve Staj Y\u00f6netmeliklerinin uygulanmas\u0131n\u0131 temin etmek ve denetlemek,<\/span><\/p>\n

b) Staj, e\u011fitim ve s\u0131navlara ili\u015fkin hizmetlerin T\u00dcRMOB stratejileri ve uygulamalar\u0131 \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmesini sa\u011flamak,<\/span><\/p>\n

 <\/p>\n

c) Bilgisayar ortam\u0131nda, aday meslek mensubu k\u00fct\u00fc\u011f\u00fc (Staj K\u00fct\u00fc\u011f\u00fc) olu\u015fturulmas\u0131n\u0131 ve bu k\u00fct\u00fc\u011fe internet \u00fczerinden gerekli kay\u0131tlar\u0131n yap\u0131lmas\u0131n\u0131 sa\u011flamak,<\/span><\/p>\n

 <\/p>\n

d) Aday meslek mensubunun staj dosyas\u0131nda bulunacak bilgi ve belgeleri belirlemek ve staja giri\u015f s\u0131nav\u0131 i\u00e7in ba\u015fvuru a\u015famas\u0131ndan ba\u015flayarak, staj\u0131n tamamlanmas\u0131na kadar olan s\u00fcre\u00e7 i\u00e7in aday meslek mensuplar\u0131n\u0131n staj dosyalar\u0131n\u0131n olu\u015fumunu sa\u011flamak,<\/span><\/p>\n

e) Aday meslek mensuplar\u0131 i\u00e7in temel e\u011fitim programlar\u0131 haz\u0131rlayarak uygulamaya koymak,<\/span><\/p>\n

f) Aday meslek mensuplar\u0131n\u0131n, zorunlu e\u011fitim program\u0131na uyumunu izlemek ve denetlemek,<\/span><\/p>\n

g) T\u00fcrkiye\u2019de uygulama birli\u011fini sa\u011flamak amac\u0131yla, staj ba\u015fvurular\u0131n\u0131 de\u011ferlendirme s\u0131ras\u0131nda uyulacak esaslar\u0131 belirlemek ve bu esaslar\u0131 odalara ya da \u015fubelere duyurmak,<\/span><\/p>\n

 <\/p>\n

h) Aday meslek mensuplar\u0131n\u0131n staj s\u00fcresince meslek mensuplar\u0131 yan\u0131nda, g\u00f6zetim ve denetiminde yapacaklar\u0131 i\u015fleri belirlemek ve bu i\u015flerin yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131n denetlenmesini sa\u011flamak,<\/span><\/p>\n

 <\/p>\n

i) T\u00dcRMOB Y\u00f6netim Kurulu\u2019nca \u00f6ng\u00f6r\u00fclen veya onaylanan g\u00f6revler \u00e7er\u00e7evesinde, meslek mensuplar\u0131n\u0131n mesleki yeterliliklerini g\u00fcn\u00fcn ko\u015fullar\u0131na ula\u015ft\u0131rarak devam ettirmeleri ve geli\u015ftirmeleri i\u00e7in \u00e7e\u015fitli konularda s\u00fcrekli e\u011fitim programlar\u0131, seminer ve konferanslar d\u00fczenlemek,<\/span><\/p>\n

 <\/p>\n

j) Aday meslek mensuplar\u0131n\u0131n ve meslek mensuplar\u0131n\u0131n mesleki yay\u0131nlara ula\u015fabilmelerini sa\u011flayacak \u00e7al\u0131\u015fmalar\u0131 yapmak,<\/span><\/p>\n

 <\/p>\n

k) E\u011fitim ara\u00e7, gere\u00e7leri temin etmek, kitap ve ders notlar\u0131n\u0131 haz\u0131rlamak,<\/span><\/p>\n

 <\/p>\n

l) Odalar, TESMER \u015fubeleri ve staj komisyonlar\u0131 aras\u0131nda koordinasyonu sa\u011flamak,<\/span><\/p>\n

 <\/p>\n

m) Paket e\u011fitim programlar\u0131 haz\u0131rlamak,<\/span><\/p>\n

 <\/p>\n

n) Staja giri\u015f s\u0131nav\u0131n\u0131 yapmak veya s\u0131nav\u0131n yap\u0131lmas\u0131n\u0131 sa\u011flamak \u00fczere ilgili kurum veya kurulu\u015flarla i\u015fbirli\u011fi yapmak,<\/span><\/p>\n

 <\/p>\n

o) Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik yeterlilik s\u0131navlar\u0131n\u0131n yap\u0131labilmesine y\u00f6nelik i\u015f ve i\u015flemleri yerine getirmek,<\/span><\/p>\n

 <\/p>\n

r) Staj, e\u011fitim ve s\u0131nav uygulamalar\u0131na ili\u015fkin oda veya TESMER \u015fubesi kararlar\u0131na yap\u0131lacak itirazlar\u0131 de\u011ferlendirerek g\u00f6r\u00fc\u015f\u00fc ile birlikte karara ba\u011flanmak \u00fczere\u00a0T\u00dcRMOB\u2019a\u00a0g\u00f6ndermek,<\/span><\/p>\n

 <\/p>\n

s) TESMER taraf\u0131ndan aday meslek mensuplar\u0131na ya da meslek mensuplar\u0131na y\u00f6nelik uygulamaya konulan e\u011fitim programlar\u0131nda e\u011fitici olarak g\u00f6rev alacak e\u011fitmen adaylar\u0131n\u0131n e\u011fitimini yapmak, \u00e7al\u0131\u015fma usul ve esaslar\u0131n\u0131 belirlemek,<\/span><\/p>\n

t) Gerekli g\u00f6rd\u00fc\u011f\u00fc yerlerde \u015fubeler a\u00e7mak, kapatmak ve gerekti\u011finde iktisadi i\u015fletme kurmak,<\/span><\/p>\n

u) \u0130lgili mevzuat\u0131n ve Birlik Y\u00f6netim Kurulu\u2019nun \u00f6ng\u00f6rd\u00fc\u011f\u00fc di\u011fer i\u015fleri yapmak.<\/span><\/p>\n

Temel E\u011fitim ve Staj Merkezi\u2019nin hedefleri<\/b><\/span><\/p>\n

MADDE 5<\/b>– Temel E\u011fitim ve Staj Merkezi\u2019nin hedefleri a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/span><\/p>\n

a) Aday meslek mensuplar\u0131n\u0131n; meslek i\u00e7in yeterli, yetkin ve etik de\u011ferlere ba\u011fl\u0131 meslek mensubu olarak yeti\u015fmelerini sa\u011flamak.<\/span><\/p>\n

 <\/p>\n

Bu hedefi sa\u011flamak \u00fczere; aday meslek mensuplar\u0131 i\u00e7in staj s\u00fcresinde yap\u0131lacak zorunlu e\u011fitimin; ders programlar\u0131, m\u00fcfredatlar\u0131, saatleri ve e\u011fitimin bi\u00e7imi Temel E\u011fitim ve Staj Merkezi Y\u00f6netim Kurulu taraf\u0131ndan belirlenir. Staj s\u00fcresince yap\u0131lacak zorunlu e\u011fitimin bedeli b\u00fct\u00e7ede yer al\u0131r.<\/span><\/p>\n

 <\/p>\n

b) T\u00dcRMOB Y\u00f6netim Kurulu\u2019nca \u00f6ng\u00f6r\u00fclen veya onaylanan g\u00f6revler \u00e7er\u00e7evesinde, meslek mensuplar\u0131n\u0131n bilgilerinin g\u00fcncelle\u015ftirilmesi amac\u0131yla; paket e\u011fitim programlar\u0131 haz\u0131rlamak, y\u00fcr\u00fctmek ve seminerler d\u00fczenlemek.<\/span><\/p>\n

 <\/p>\n

c) T\u00dcRMOB Y\u00f6netim Kurulu\u2019nca \u00f6ng\u00f6r\u00fclen veya onaylanan g\u00f6revler \u00e7er\u00e7evesinde; meslek mensuplar\u0131n\u0131n e\u011fitiminde uygulanacak olan e\u011fitim i\u00e7erik ve y\u00f6ntemlerini g\u00fcn\u00fcn ko\u015fullar\u0131na uygun hale getirmek.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Temel E\u011fitim ve Staj Merkezi\u2019nin organlar\u0131<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 6<\/b>– Temel E\u011fitim ve Staj Merkezi\u2019nin organlar\u0131;<\/span><\/p>\n

a) Merkez Kurulu,<\/span><\/p>\n

b) Y\u00f6netim Kurulu,<\/span><\/p>\n

c) Denetleme Kurulu\u2019dur.<\/span><\/p>\n

Merkez Kurulu\u2019nun olu\u015fumu, toplant\u0131s\u0131 ve g\u00f6revleri<\/b><\/span><\/p>\n

MADDE 7-<\/b>\u00a0Kurul; Birlik Y\u00f6netim Kurulu \u00fcyeleri, TESMER Y\u00f6netim Kurulu \u00dcyeleri, TESMER \u015fube ba\u015fkanlar\u0131 ve \u015fube sekreterleri ile TESMER \u015fubesi olmayan illerdeki oda ba\u015fkanlar\u0131 ve sekreterlerinden olu\u015fur.<\/span><\/p>\n

 <\/p>\n

Merkez Kurulu 3 y\u0131lda bir T\u00dcRMOB Genel Ba\u015fkan\u0131n\u0131n \u00e7a\u011fr\u0131s\u0131 ile ola\u011fan olarak toplan\u0131r. Ayr\u0131ca, kurul \u00fcyelerinin be\u015fte \u00fc\u00e7\u00fcn\u00fcn yaz\u0131l\u0131 \u00f6nerisi \u00fczerine, T\u00dcRMOB Genel Ba\u015fkan\u0131, kurulu ola\u011fan\u00fcst\u00fc toplant\u0131ya \u00e7a\u011f\u0131rmak zorundad\u0131r. Kurulun gerek ola\u011fan gerekse ola\u011fan\u00fcst\u00fc toplant\u0131s\u0131nda toplant\u0131 nisab\u0131 aranmaz.<\/span><\/p>\n

 <\/p>\n

Merkez Kurulunun Ba\u015fkan\u0131, T\u00dcRMOB Genel Ba\u015fkan\u0131\u2019d\u0131r. Toplant\u0131, TESMER Sekreteri taraf\u0131ndan ba\u015flat\u0131l\u0131r. Gerek ola\u011fan, gerekse ola\u011fan\u00fcst\u00fc toplant\u0131larda; T\u00dcRMOB Genel Ba\u015fkan\u0131 veya l\u00fczumu halinde g\u00f6revlendirece\u011fi birisinin ba\u015fkanl\u0131\u011f\u0131nda, kurul \u00fcyeleri aras\u0131ndan se\u00e7ilecek 2 \u00fcye toplant\u0131y\u0131 y\u00fcr\u00fctmek, toplant\u0131 tutana\u011f\u0131n\u0131 d\u00fczenlemek ve al\u0131nan kararlar\u0131 TESMER Y\u00f6netim Kurulu\u2019na sunmak \u00fczere g\u00f6revlendirilir. Kurul toplant\u0131lar\u0131nda; oylamalar a\u00e7\u0131k oylama \u015feklinde yap\u0131l\u0131r ve kararlar haz\u0131r bulunanlar\u0131n salt \u00e7o\u011funlu\u011fu ile al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

Kurul, Merkezin g\u00f6revleri aras\u0131nda yer alan konularda \u00e7al\u0131\u015fmalar yapar, TESMER Y\u00f6netim Kurulu\u2019nun haz\u0131rlad\u0131\u011f\u0131 e\u011fitim programlar\u0131n\u0131 inceleyip onaylar ve e\u011fitim politikalar\u0131n\u0131 belirler.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Y\u00f6netim Kurulu\u2019nun olu\u015fumu, toplant\u0131s\u0131 ve g\u00f6revleri<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 8<\/b>– Temel E\u011fitim ve Staj Merkezi Y\u00f6netim Kurulu, Birlik Y\u00f6netim Kurulu taraf\u0131ndan se\u00e7ilecek en az 7 \u00fcyeden olu\u015fur. Y\u00f6netim Kurulu Ba\u015fkan\u0131 T\u00dcRMOB Genel Ba\u015fkan\u0131\u2019d\u0131r. Y\u00f6netim Kurulu ilk toplant\u0131s\u0131nda kendi aras\u0131nda ba\u015fkan yard\u0131mc\u0131s\u0131, sekreter ve sayman se\u00e7er.<\/span><\/p>\n

 <\/p>\n

Y\u00f6netim Kurulu ayda en az 2 kez ola\u011fan toplant\u0131 yapar. 11 Haziran 1990 tarih ve 20545 say\u0131l\u0131 Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a0<\/span>T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi Y\u00f6netmeli\u011fi<\/span><\/a><\/span>\u2019nin 30 uncu, 31 inci, 32\u00a0nci\u00a0ve 33 \u00fcnc\u00fc maddelerinde yer alan h\u00fck\u00fcmler TESMER Y\u00f6netim Kurulu toplant\u0131lar\u0131 i\u00e7in de ge\u00e7erlidir.<\/span><\/p>\n

 <\/p>\n

Y\u00f6netim Kurulu\u2019nun g\u00f6revleri;<\/span><\/p>\n

 <\/p>\n

a) Merkez Kurulu\u2019nun vermi\u015f oldu\u011fu g\u00f6revleri yapmak ve kurulu temsil etmek,<\/span><\/p>\n

 <\/p>\n

b) Merkez Kurulu taraf\u0131ndan onaylanan program\u0131 uygulamak, Temel E\u011fitim ve Staj Merkezi\u2019nde g\u00f6r\u00fclecek hizmetlerin esaslar\u0131n\u0131 belirlemek ve bu konulara ili\u015fkin y\u00f6nergeler haz\u0131rlamak,<\/span><\/p>\n

 <\/p>\n

c) \u00c7al\u0131\u015fma komisyonlar\u0131n\u0131n olu\u015fmas\u0131n\u0131 sa\u011flamak, \u00e7al\u0131\u015fma komisyonlar\u0131n\u0131n g\u00f6rev alanlar\u0131na ili\u015fkin haz\u0131rlad\u0131\u011f\u0131 raporlar\u0131 g\u00f6r\u00fc\u015f\u00fcp karara ba\u011flamak,<\/span><\/p>\n

 <\/p>\n

d) \u00c7al\u0131\u015fma d\u00f6nemi sonunda Temel E\u011fitim ve Staj Merkezi faaliyetlerine ili\u015fkin raporlar\u0131, yeni \u00e7al\u0131\u015fma d\u00f6neminin i\u015f programlar\u0131n\u0131 ve Temel E\u011fitim ve Staj Merkezi b\u00fct\u00e7esini haz\u0131rlay\u0131p, Birlik Genel Kurulu\u2019nda g\u00f6r\u00fc\u015f\u00fclmek \u00fczere Birlik Y\u00f6netim Kurulu\u2019na sunmak,<\/span><\/p>\n

 <\/p>\n

e) T\u00dcRMOB Y\u00f6netim Kurulu\u2019nun \u00f6nerisi ve onay\u0131 do\u011frultusunda, TESMER i\u00e7in gerekli ta\u015f\u0131nmazlar\u0131 sat\u0131n almak ve mevcut ta\u015f\u0131nmazlardan gerekli g\u00f6r\u00fclenleri satmak,<\/span><\/p>\n

 <\/p>\n

f) Temel E\u011fitim ve Staj Merkezi hizmetlerinin aksamadan ve eksiksiz y\u00fcr\u00fct\u00fclmesi i\u00e7in gerekli personel kadrosunu olu\u015fturmak ve T\u00dcRMOB Genel Ba\u015fkan\u0131\u2019n\u0131n onay\u0131na sunmak,<\/span><\/p>\n

g) \u0130lgili mevzuat\u0131n ve Birlik Y\u00f6netim Kurulu\u2019nun \u00f6ng\u00f6rd\u00fc\u011f\u00fc di\u011fer i\u015fleri yapmakt\u0131r.<\/span><\/p>\n

Denetleme Kurulu<\/b><\/span><\/p>\n

MADDE 9<\/b>– Temel E\u011fitim ve Staj Merkezi\u2019nin Denetleme Kurulu, Birlik Denetleme Kurulu\u2019dur.<\/span><\/p>\n

Temel E\u011fitim ve Staj Merkezi komisyonlar\u0131<\/b><\/span><\/p>\n

MADDE 10<\/b>– Temel E\u011fitim ve Staj Merkezinin Y\u00f6netim Kurulu, g\u00f6revlerini etkin bir bi\u00e7imde yerine getirmek i\u00e7in fonksiyonel i\u015f b\u00f6l\u00fcm\u00fc paralelinde komisyonlar olu\u015fturabilir.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Temel E\u011fitim ve Staj Merkezi e\u011fitmenleri<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 11<\/b>– Stajyerler ve meslek mensuplar\u0131na y\u00f6nelik olarak y\u00fcr\u00fct\u00fclecek e\u011fitim programlar\u0131 i\u00e7in TESMER, oda ve \u015fubelerde g\u00f6revlendirmek \u00fczere oda \u00fcyeleri ya da konusunda uzman ki\u015filer aras\u0131ndan e\u011fitmenler atanabilir.<\/span><\/p>\n

 <\/p>\n

E\u011fitmen olarak atanacak olan adaylar oda ya da \u015fubeler taraf\u0131ndan \u00f6nerilir. E\u011fitmen aday\u0131 olarak \u00f6nerilenlerden istenen ko\u015fullar\u0131 ta\u015f\u0131yanlar veya e\u011fitmenlik i\u00e7in gerekli yetkinli\u011fe sahip olduklar\u0131 de\u011ferlendirilenler, TESMER Y\u00f6netim Kurulu taraf\u0131ndan belirlenen usul ve esaslar \u00e7er\u00e7evesinde e\u011fitmen olarak g\u00f6revlendirilir.<\/span><\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Temel E\u011fitim ve Staj Merkezi\u2019nin Mali H\u00fck\u00fcmleri<\/b><\/span><\/p>\n

Merkezin mali kaynaklar\u0131<\/b><\/span><\/p>\n

MADDE 12<\/b>– Temel E\u011fitim ve Staj Merkezi\u2019nin mali kaynaklar\u0131, Birlik b\u00fct\u00e7esi i\u00e7inde yer al\u0131r.<\/span><\/p>\n

Temel E\u011fitim ve Staj Merkezi\u2019nin mali kaynaklar\u0131 \u015funlard\u0131r:<\/span><\/p>\n

a) Birlik b\u00fct\u00e7esinden Temel E\u011fitim ve Staj Merkezine ayr\u0131lacak fon,<\/span><\/p>\n

b) Temel E\u011fitim ve Staj Merkezi\u2019nin faaliyetleri dolay\u0131s\u0131 ile sa\u011flad\u0131\u011f\u0131 gelirler (E\u011fitim, staj ba\u015fvuru \u00fccretleri ile kurs ve seminere kat\u0131l\u0131m \u00fccretleri, s\u0131nava kat\u0131l\u0131m \u00fccretleri, kurs ve seminer ders notlar\u0131n\u0131n sat\u0131\u015f\u0131ndan sa\u011flanacak gelirler\u00a0v.b.),<\/span><\/p>\n

c) TESMER gayrimenkullerinin kira gelirleri, her t\u00fcrl\u00fc faiz ve menkul k\u0131ymet gelirleri,<\/span><\/p>\n

d) \u0130ktisadi i\u015fletmeden sa\u011flanacak gelirler,<\/span><\/p>\n

e) Ba\u011f\u0131\u015f ve yard\u0131mlar,<\/span><\/p>\n

f) \u00c7e\u015fitli fonlardan Temel E\u011fitim ve Staj Merkezi\u2019ne yap\u0131lan aktarmalar,<\/span><\/p>\n

g) Di\u011fer \u00e7e\u015fitli gelirler.<\/span><\/p>\n

Merkezin giderleri<\/b><\/span><\/p>\n

MADDE 13<\/b>– Temel E\u011fitim ve Staj Merkezinin giderleri \u015funlard\u0131r:<\/span><\/p>\n

a) Temel E\u011fitim ve Staj Merkezi ya da oda veya \u015fubelerdeki e\u011fitim ama\u00e7l\u0131 yat\u0131r\u0131m ve demirba\u015f giderleri,<\/span><\/p>\n

b) S\u0131nav \u00fccretleri,<\/span><\/p>\n

c) E\u011fitmen \u00fccretleri, harc\u0131rahlar\u0131 ve yol giderleri,<\/span><\/p>\n

d) Temel E\u011fitim ve Staj Merkezi ya da oda veya \u015fubelerdeki, g\u00f6rsel ya da bas\u0131l\u0131 e\u011fitim materyali haz\u0131rlama ve buna ili\u015fkin yat\u0131r\u0131m giderleri<\/span><\/p>\n

e) Temel E\u011fitim ve Staj Merkezi ya da oda veya \u015fubelerdeki, personel giderleri,<\/span><\/p>\n

f) Yol ve seyahat giderleri,<\/span><\/p>\n

g) Huzur haklar\u0131,<\/span><\/p>\n

h) Staj ba\u015fvuru \u00fccretlerinden TESMER Y\u00f6netim Kurulu taraf\u0131ndan belirlenen esaslara g\u00f6re odalara g\u00f6nderilen katk\u0131 paylar\u0131,<\/span><\/p>\n

i) Di\u011fer \u00e7e\u015fitli giderler.<\/span><\/p>\n

Harcamalar<\/b><\/span><\/p>\n

MADDE 14<\/b>– Birlik Y\u00f6netim Kurulunca onaylan\u0131p uygulamaya konulan Merkez b\u00fct\u00e7esinden her t\u00fcrl\u00fc harcama yetkisi; Y\u00f6netim Kuruluna aittir. Y\u00f6netim Kurulu bu yetkisini harcaman\u0131n nevi ve miktar\u0131n\u0131 belirtmek suretiyle Merkez Ba\u015fkan\u0131na, Ba\u015fkan Yard\u0131mc\u0131s\u0131na, Merkez Sekreterine veya Saymana devredebilir.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Huzur hakk\u0131<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 15<\/b>– TESMER Y\u00f6netim ve Denetleme Kurulu \u00fcyeleri ile komisyonlar\u0131nda \u00fcye olarak g\u00f6rev yapanlara, kat\u0131lacaklar\u0131 toplant\u0131lar i\u00e7in huzur hakk\u0131, harc\u0131rah ve yol giderleri verilir. Bu \u00f6demelerin nevi ve miktarlar\u0131 b\u00fct\u00e7ede belirlenir.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

E\u011fitim ara\u00e7, gere\u00e7leri ve sabit yat\u0131r\u0131mlar<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 16<\/b>– Temel E\u011fitim ve Staj Merkezi\u2019ne ait e\u011fitim ara\u00e7 ve gere\u00e7leri ile sair t\u00fcm yat\u0131r\u0131mlar ama\u00e7lar\u0131 ve yerleri d\u0131\u015f\u0131nda kullan\u0131lmaz.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Muhasebe kay\u0131tlar\u0131<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 17<\/b>– Temel E\u011fitim ve Staj Merkezi muhasebe kay\u0131tlar\u0131, Birlik muhasebe hesap plan\u0131 do\u011frultusunda ayr\u0131 tutulur.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Mali Raporlar<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 18<\/b>– Temel E\u011fitim ve Staj Merkezi, bilan\u00e7osu ile gelir ve gider hesaplar\u0131n\u0131, Birlik Genel Kurulu toplant\u0131s\u0131ndan en ge\u00e7 bir ay \u00f6nce Birlik Y\u00f6netim Kurulu\u2019na teslim eder.\u00a0<\/span><\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Temel E\u011fitim ve Staj Merkezi Personelinin Atanmas\u0131 ve \u00d6zl\u00fck Haklar\u0131<\/b><\/span><\/p>\n

Merkez personeli<\/b><\/span><\/p>\n

MADDE 19<\/b>– Temel E\u011fitim ve Staj Merkezi b\u00fcnyesinde \u00e7al\u0131\u015facak m\u00fcd\u00fcr, uzman personel ve e\u011fitmenler, s\u00fcrekli ya da s\u00fcreli veya s\u00f6zle\u015fmeli olarak Personel Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerine g\u00f6re g\u00f6reve ba\u015flat\u0131l\u0131rlar.<\/span><\/p>\n

 <\/p>\n

Temel E\u011fitim ve Staj Merkezinde g\u00f6rev alan personel \u00f6zl\u00fck haklar\u0131 y\u00f6n\u00fcnden Personel Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerine tabidir.\u00a0<\/span><\/p>\n

BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Temel E\u011fitim ve Staj Merkezi \u015eubelerinin Kurulmas\u0131, G\u00f6revleri ve Organlar\u0131<\/b><\/span><\/p>\n

\u015eube kurulmas\u0131 ve kapanmas\u0131<\/b><\/span><\/p>\n

MADDE 20<\/b>– \u015eube, Temel E\u011fitim ve Staj Merkezi\u2019nin gerekli g\u00f6rd\u00fc\u011f\u00fc il veya il\u00e7ede kurulur. Oda\u2019lar\u0131n, gerek\u00e7eli y\u00f6netim kurulu karar\u0131 ve yaz\u0131l\u0131 \u00f6nerilerine ba\u011fl\u0131 olarak, TESMER Y\u00f6netim Kurulu\u2019nun uygun bulmas\u0131 halinde, \u00f6neride bulunan odan\u0131n bulundu\u011fu il veya il\u00e7ede \u015fube kurulabilir.<\/span><\/p>\n

 <\/p>\n

\u015eube kurulan il veya il\u00e7elerde odalar taraf\u0131ndan y\u00fcr\u00fct\u00fclmekte olan, \u015fubelere ili\u015fkin g\u00f6revler; \u015fubelere devredilir.<\/span><\/p>\n

 <\/p>\n

Kurulmu\u015f bir \u015fube, gerekli g\u00f6r\u00fclmesi halinde TESMER Y\u00f6netim Kurulu taraf\u0131ndan kapat\u0131l\u0131r. Oda\u2019lar\u0131n, gerek\u00e7eli y\u00f6netim kurulu karar\u0131 ve yaz\u0131l\u0131 \u00f6nerilerine ba\u011fl\u0131 olarak, TESMER Y\u00f6netim Kurulu\u2019nun uygun bulmas\u0131 halinde de, \u00f6neride bulunan odan\u0131n bulundu\u011fu yerdeki \u015fube kapat\u0131labilir.<\/span><\/p>\n

Kapat\u0131lan \u015fubenin bulundu\u011fu il veya il\u00e7ede, \u015fube taraf\u0131ndan y\u00fcr\u00fct\u00fclmekte olan g\u00f6revler; odaya devredilir.<\/span><\/p>\n

Oda Y\u00f6netim Kurulu TESMER \u015eubesi bulunan yerlerde iktisadi i\u015fletme kurabilir.<\/span><\/p>\n

\u015eubelerin g\u00f6revleri<\/b><\/span><\/p>\n

MADDE 21<\/b>– \u015eubelerin g\u00f6revleri a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/span><\/p>\n

a) Staj, e\u011fitim ve s\u0131navlara ili\u015fkin hizmetlerin T\u00dcRMOB ile TESMER stratejileri ve uygulamalar\u0131 \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmesini sa\u011flamak,<\/span><\/p>\n

b) Staj ve s\u0131nava ili\u015fkin i\u015f ve i\u015flemleri, Staj ve S\u0131nav Y\u00f6netmeliklerine uygun olarak ger\u00e7ekle\u015ftirmek,<\/span><\/p>\n

c) Staja giri\u015f s\u0131nav\u0131 i\u00e7in ba\u015fvuru a\u015famas\u0131ndan ba\u015flayarak, staj\u0131n tamamlanmas\u0131na kadar olan s\u00fcre\u00e7 i\u00e7in aday meslek mensuplar\u0131na \u00f6zg\u00fc staj dosyalar\u0131n\u0131n olu\u015fumunu sa\u011flamak,<\/span><\/p>\n

 <\/p>\n

d) TESMER taraf\u0131ndan olu\u015fturulmu\u015f sistem \u00fczerindeki aday meslek mensubu k\u00fct\u00fc\u011f\u00fcne gerekli kay\u0131tlar\u0131n yap\u0131lmas\u0131n\u0131 sa\u011flamak,<\/span><\/p>\n

 <\/p>\n

e) Aday meslek mensuplar\u0131n\u0131n TESMER taraf\u0131ndan haz\u0131rlanan zorunlu e\u011fitim program\u0131na uyumunu izlemek ve denetlemek,<\/span><\/p>\n

 <\/p>\n

f) Aday meslek mensuplar\u0131n\u0131n staj yerlerinde denetlenmesini sa\u011flamak,<\/span><\/p>\n

 <\/p>\n

g) Aday meslek mensuplar\u0131na ili\u015fkin yap\u0131lm\u0131\u015f i\u015f, i\u015flem ve denetimlere ba\u011fl\u0131 olarak karar al\u0131nmas\u0131 gereken hususlarda kararlar almak ve staj\u0131 iptal edilmesi gereken adaylar\u0131n durumlar\u0131n\u0131 g\u00f6r\u00fc\u015f\u00fclerek karara ba\u011flanmak \u00fczere Oda Y\u00f6netim Kuruluna sunmak,<\/span><\/p>\n

 <\/p>\n

h) Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik s\u0131nav ba\u015fvuru dosyalar\u0131n\u0131 olu\u015fturabilmeleri ve s\u0131nav ba\u015fvurular\u0131n\u0131 yapabilmeleri i\u00e7in adaylara ve meslek mensuplar\u0131na yol g\u00f6stermek,<\/span><\/p>\n

 <\/p>\n

i) Aday meslek mensuplar\u0131n\u0131n ve meslek mensuplar\u0131n\u0131n mesleki yay\u0131nlara ula\u015fabilmelerini sa\u011flayacak \u00e7al\u0131\u015fmalar\u0131 yapmak,<\/span><\/p>\n

 <\/p>\n

j) Meslek mensuplar\u0131n\u0131n mesleki yeterliliklerini g\u00fcn\u00fcn ko\u015fullar\u0131na ula\u015ft\u0131rarak devam ettirmeleri ve geli\u015ftirmeleri i\u00e7in seminer ve konferanslar d\u00fczenlemek,<\/span><\/p>\n

k) T\u00dcRMOB ve TESMER taraf\u0131ndan belirlenecek g\u00f6revleri yerine getirmek.<\/span><\/p>\n

\u015eube Y\u00f6netim Kurulu<\/b><\/span><\/p>\n

MADDE 22<\/b>– \u015eubeler g\u00f6revlerini y\u00f6netim kurulu arac\u0131l\u0131\u011f\u0131 ile yerine getirir. \u015eubelerin y\u00f6netim kurulu, \u015fubenin bulundu\u011fu il veya il\u00e7enin oda ba\u015fkan\u0131 ve \u015fubenin bulundu\u011fu odaya kay\u0131tl\u0131 olan Serbest Muhasebeci Mali M\u00fc\u015favir unvanl\u0131 4 meslek mensubu olmak \u00fczere toplam 5 \u00fcye den olu\u015fur. Oda \u00fcye say\u0131s\u0131n\u0131n bin ve \u00fczerinde olmas\u0131 durumunda \u015fube y\u00f6netim kurulu, 7 \u00fcyeden olu\u015fabilir.<\/span><\/p>\n

 <\/p>\n

\u015eube y\u00f6netim kurulu \u00fcyeleri, \u015fubenin bulundu\u011fu yerdeki oda y\u00f6netim kurulunun karara ba\u011flanm\u0131\u015f yaz\u0131l\u0131 \u00f6nerisi \u00fczerine TESMER Y\u00f6netim Kurulu taraf\u0131ndan atan\u0131r. TESMER \u00f6nerilen y\u00f6netim kurulu \u00fcyelerinde de\u011fi\u015fiklik yap\u0131lmas\u0131n\u0131 isteyebilir ya da resen de\u011fi\u015fiklik yapabilir.<\/span><\/p>\n

 <\/p>\n

Atanan, \u015fube y\u00f6netim kurulu \u00fcyelerinin g\u00f6revi odan\u0131n ilk se\u00e7imli genel kuruluna kadar devam eder. \u00d6l\u00fcm, gaipli\u011fe karar verilmesi, istifa, meslek unvan\u0131n\u0131n yitirilmesi ve ge\u00e7ici olarak mesleki faaliyetten al\u0131koyma cezas\u0131 al\u0131nmas\u0131 durumunda \u015fube y\u00f6netim kurulu \u00fcyeli\u011fi kendili\u011finden sona erer.<\/span><\/p>\n

 <\/p>\n

\u015eube y\u00f6netim kurulu \u00fcyeli\u011finin herhangi bir nedenle sona ermesi nedeniyle y\u00f6netim kurulu \u00fcye say\u0131s\u0131n\u0131n azalmas\u0131 halinde; oda y\u00f6netim kurulunun karara ba\u011flanm\u0131\u015f yaz\u0131l\u0131 \u00f6nerisi \u00fczerine, TESMER Y\u00f6netim Kurulu taraf\u0131ndan yeni \u00fcye\/\u00fcyeler atan\u0131r. Bu \u00fcyeler eskilerinin g\u00f6rev s\u00fcresini tamamlarlar.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

\u015eube Y\u00f6netim Kurulu\u2019nun g\u00f6revleri<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 23<\/b>– Y\u00f6netim kurulunun g\u00f6revleri a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

a) Y\u00f6nergenin 21 inci maddesinde say\u0131lan \u015fube g\u00f6revlerinin yerine getirilmesini temin etmek,<\/span><\/p>\n

 <\/p>\n

b) E\u011fitimlerin y\u00fcr\u00fct\u00fclmesi i\u00e7in gerekli ortam\u0131 olu\u015fturmak, kullan\u0131lacak ara\u00e7 gere\u00e7leri temin etmek ve ders notlar\u0131n\u0131 haz\u0131rlamak,<\/span><\/p>\n

 <\/p>\n

c) \u00c7al\u0131\u015fma komisyonlar\u0131n\u0131n olu\u015fmas\u0131n\u0131 sa\u011flamak, \u00e7al\u0131\u015fma komisyonlar\u0131n\u0131n g\u00f6rev alanlar\u0131na ili\u015fkin haz\u0131rlad\u0131\u011f\u0131 raporlar\u0131 g\u00f6r\u00fc\u015f\u00fcp karara ba\u011flamak,<\/span><\/p>\n

 <\/p>\n

d) \u00c7al\u0131\u015fma d\u00f6nemi sonunda faaliyetlere ili\u015fkin raporlar\u0131, yeni \u00e7al\u0131\u015fma d\u00f6neminin i\u015f program\u0131n\u0131 ve \u015fube b\u00fct\u00e7esini haz\u0131rlay\u0131p, oda genel kurulunda g\u00f6r\u00fc\u015f\u00fclmek \u00fczere oda y\u00f6netim kuruluna sunmak,<\/span><\/p>\n

 <\/p>\n

e) Oda y\u00f6netim kurulunun \u00f6nerisi ve onay\u0131 do\u011frultusunda, \u015fube i\u00e7in gerekli ta\u015f\u0131nmazlar\u0131 sat\u0131n almak ve mevcut ta\u015f\u0131nmazlardan gerekli g\u00f6r\u00fclenleri satmak,<\/span><\/p>\n

 <\/p>\n

f) \u015eube hizmetlerinin aksamadan ve eksiksiz y\u00fcr\u00fct\u00fclmesi i\u00e7in gerekli personel kadrosunu ve komisyonlar\u0131 olu\u015fturmak,<\/span><\/p>\n

 <\/p>\n

g) \u015eubede evrak kay\u0131t, karar, muhasebe ve di\u011fer tutulmas\u0131 gereken defterlerin usul\u00fcne uygun tutulmas\u0131n\u0131 sa\u011flamak,<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

\u015eube Y\u00f6netim Kurulu toplant\u0131lar\u0131<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 24<\/b>– \u015eubenin y\u00f6netim kurulu ba\u015fkan\u0131 oda ba\u015fkan\u0131d\u0131r. \u015eube y\u00f6netim kurulu ilk toplant\u0131s\u0131nda kendi aras\u0131nda ba\u015fkan yard\u0131mc\u0131s\u0131, sekreter ve sayman se\u00e7er.<\/span><\/p>\n

 <\/p>\n

Y\u00f6netim Kurulu ayda en az bir kez ola\u011fan toplant\u0131 yapar. 21.12.1990 tarih ve 20440 say\u0131l\u0131 Resmi Gazete\u2019de\u00a0yay\u0131mlanm\u0131\u015f olan\u00a0<\/span>Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011fi<\/span><\/a><\/span>\u2019nin, \u201cY\u00f6netim Kurulu Toplant\u0131lar\u0131\u201d ba\u015fl\u0131kl\u0131 14 \u00fcnc\u00fc maddesi h\u00fck\u00fcmleri \u015fube y\u00f6netim kurulu toplant\u0131lar\u0131 i\u00e7in de ge\u00e7erlidir.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

\u015eube Denetleme Kurulu<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 25<\/b>– \u015eubenin denetimi, ba\u011fl\u0131 oldu\u011fu odan\u0131n denetleme kurulunca yap\u0131l\u0131r. Denetleme sonu\u00e7lar\u0131, oda denetleme kurulu raporunda yer al\u0131r ve oda genel kuruluna sunulur.<\/span><\/p>\n

 <\/p>\n

TESMER; \u015fubelerde, mali ve idari denetim yapt\u0131rabilir.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

\u015eube komisyonlar\u0131<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 26<\/b>– \u015eube y\u00f6netim kurulu, g\u00f6revlerini etkin bir bi\u00e7imde yerine getirmek i\u00e7in fonksiyonel i\u015f b\u00f6l\u00fcm\u00fc paralelinde komisyonlar olu\u015fturabilir. Olu\u015fturulan komisyonlarda g\u00f6rev alanlara \u015fube b\u00fct\u00e7esinden hizmet kar\u015f\u0131l\u0131\u011f\u0131 \u00f6deme yap\u0131labilir.\u00a0<\/span><\/p>\n

ALTINCI B\u00d6L\u00dcM<\/b><\/span><\/p>\n

\u015eubelere \u0130li\u015fkin Mali H\u00fck\u00fcmler ve \u015eube Personeli<\/b><\/span><\/p>\n

\u015eube b\u00fct\u00e7esi<\/b><\/span><\/p>\n

MADDE 27<\/b>– \u015eubenin b\u00fct\u00e7e teklifi y\u00f6netim kurulu taraf\u0131ndan haz\u0131rlan\u0131r ve oda genel kurulunda g\u00f6r\u00fc\u015f\u00fclmek \u00fczere oda y\u00f6netim kuruluna sunulur.<\/span><\/p>\n

 <\/p>\n

21.12.1990 tarih ve 20440 say\u0131l\u0131 Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlanm\u0131\u015f olan Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011fi\u2019nin \u201cB\u00fct\u00e7e\u201d ba\u015fl\u0131kl\u0131 15 inci maddesi, \u015fubeler i\u00e7in de ge\u00e7erlidir.<\/span><\/p>\n

\u015eubelerin mali kaynaklar\u0131<\/b><\/span><\/p>\n

MADDE 28<\/b>– \u015eubelerin mali kaynaklar\u0131 \u015funlard\u0131r:<\/span><\/p>\n

a) Oda b\u00fct\u00e7esinden \u015fubeye ayr\u0131lacak fon,<\/span><\/p>\n

b) \u015eubenin faaliyetleri dolay\u0131s\u0131 ile sa\u011flad\u0131\u011f\u0131 gelirler, (E\u011fitim, kurs ve seminere kat\u0131l\u0131m \u00fccretleri, yay\u0131n sat\u0131\u015f gelirleri, sosyal faaliyet gelirleri,\u00a0..\u00a0v.b.),<\/span><\/p>\n

c) \u015eube gayrimenkullerinin kira gelirleri, her t\u00fcrl\u00fc faiz ve menkul k\u0131ymet gelirleri,<\/span><\/p>\n

d) \u0130ktisadi i\u015fletmeden sa\u011flanacak gelirler,<\/span><\/p>\n

e) Staj ba\u015fvuru \u00fccretlerinden TESMER Y\u00f6netim Kurulu taraf\u0131ndan belirlenen esaslara g\u00f6re g\u00f6nderilecek katk\u0131 paylar\u0131,<\/span><\/p>\n

f) Ba\u011f\u0131\u015f ve yard\u0131mlar,<\/span><\/p>\n

g) Di\u011fer \u00e7e\u015fitli gelirler.<\/span><\/p>\n

\u015eubelerin giderleri<\/b><\/span><\/p>\n

MADDE 29<\/b>– \u015eubelerin giderleri \u015funlard\u0131r:<\/span><\/p>\n

a) E\u011fitim giderleri,<\/span><\/p>\n

b) E\u011fitmenlere \u00f6denecek \u00fccret, harc\u0131rah ve yol giderleri,<\/span><\/p>\n

c) E\u011fitim ama\u00e7l\u0131 yat\u0131r\u0131m ve demirba\u015f giderleri,<\/span><\/p>\n

d) Personel giderleri,<\/span><\/p>\n

e) Yol ve seyahat giderleri,<\/span><\/p>\n

f) Huzur haklar\u0131,<\/span><\/p>\n

g) Hizmet kar\u015f\u0131l\u0131\u011f\u0131 giderler,<\/span><\/p>\n

h) D\u0131\u015far\u0131dan sa\u011flanacak fayda ve hizmetler kar\u015f\u0131l\u0131\u011f\u0131 giderler,<\/span><\/p>\n

i) Di\u011fer \u00e7e\u015fitli giderler.<\/span><\/p>\n

Harcamalar<\/b><\/span><\/p>\n

MADDE 30<\/b>– Oda genel kurulunca onaylan\u0131p uygulamaya konulan \u015fube b\u00fct\u00e7esinden her t\u00fcrl\u00fc harcama; \u015fube ba\u015fkan\u0131 veya ba\u015fkan yard\u0131mc\u0131s\u0131 ile \u015fube sekreterinin, \u015fube sekreterinin bulunmad\u0131\u011f\u0131 hallerde sayman \u00fcyenin m\u00fc\u015fterek imzalar\u0131 ile yap\u0131l\u0131r.<\/span><\/p>\n

 <\/p>\n

Y\u00f6netim kurulunca tespit edilen miktar kadar harcama, ilk toplant\u0131da y\u00f6netim kurulunun onay\u0131na sunulmak \u015fart\u0131yla \u015fube sekreteri taraf\u0131ndan resen yap\u0131l\u0131r.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Huzur hakk\u0131<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 31<\/b>– \u015eube y\u00f6netim ve denetleme kurulu \u00fcyelerine, kat\u0131lacaklar\u0131 toplant\u0131lar i\u00e7in huzur hakk\u0131, harc\u0131rah ve yol giderleri verilir. \u015eube komisyonlar\u0131nda g\u00f6rev yapanlara da, kat\u0131lacaklar\u0131 toplant\u0131lar i\u00e7in huzur hakk\u0131, harc\u0131rah ve yol giderleri verilebilir. Bu \u00f6demelerin nevi ve miktarlar\u0131 b\u00fct\u00e7ede belirlenir.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

\u015eubelerin muhasebe kay\u0131tlar\u0131<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 32<\/b>– \u015eube muhasebe kay\u0131tlar\u0131, ba\u011fl\u0131 oldu\u011fu oda muhasebe hesap plan\u0131 do\u011frultusunda odadan ayr\u0131 tutulur ve \u015fube mali tablolar\u0131 haz\u0131rlan\u0131r. \u015eube mali tablolar\u0131, oda mali tablolar\u0131 ile\u00a0konsolide\u00a0edilir. \u015eube mali tablolar\u0131,\u00a0konsolide\u00a0mali tablolar ile birlikte oda genel kuruluna sunulur.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

\u015eube personelinin atanmas\u0131 ve \u00f6zl\u00fck haklar\u0131<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 33<\/b>– \u015eubede \u00e7al\u0131\u015facak personel, Personel Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerine g\u00f6re g\u00f6reve ba\u015flat\u0131l\u0131r. \u015eubede i\u015fe ba\u015flat\u0131lan personel, \u00f6zl\u00fck haklar\u0131 y\u00f6n\u00fcnden Personel Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerine tabidir.\u00a0<\/span><\/p>\n

YED\u0130NC\u0130 B\u00d6L\u00dcM<\/b><\/span><\/p>\n

\u00c7e\u015fitli H\u00fck\u00fcmler<\/b><\/span><\/p>\n

Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan mevzuat<\/b><\/span><\/p>\n

MADDE 34<\/b>– 26.01.1993 tarihli ve 21477 say\u0131l\u0131 Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlanan T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Temel E\u011fitim ve Staj Merkezi Kurulu\u015f, \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131ndaki Y\u00f6nerge y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Mevcut \u015fubelerin faaliyetleri<\/b><\/span><\/p>\n

 <\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1<\/b>– Y\u00f6nergenin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce kurulmu\u015f \u015fubeler; mevcut y\u00f6netim kurulu yap\u0131s\u0131 ve daha \u00f6nce kararla\u015ft\u0131r\u0131lm\u0131\u015f mali i\u015fleyi\u015f esaslar\u0131 \u00e7er\u00e7evesinde faaliyetlerine ilk oda genel kuruluna kadar ayn\u0131 \u015fekilde devam ederler. Y\u00f6nergenin y\u00fcr\u00fcrl\u00fck tarihinden sonra ger\u00e7ekle\u015ftirilecek ilk oda genel kurulu ve sonras\u0131nda, bu Y\u00f6nerge d\u00fczenlemelerine uyum sa\u011flan\u0131r.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Y\u00fcr\u00fcrl\u00fck ve yay\u0131m<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 35<\/b>– Bu Y\u00f6nerge T\u00dcRMOB Y\u00f6netim Kurulunca kabul edildi\u011fi tarihte y\u00fcr\u00fcrl\u00fc\u011fe girer ve kabul\u00fcn\u00fc m\u00fcteakip Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlan\u0131r.<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Y\u00fcr\u00fctme<\/b><\/span><\/p>\n

 <\/p>\n

MADDE 36<\/b>– Bu Y\u00f6nergenin Temel E\u011fitim ve Staj Merkezi\u2019ne ili\u015fkin h\u00fck\u00fcmlerini T\u00dcRMOB Y\u00f6netim Kurulu, \u015fubelere ili\u015fkin h\u00fck\u00fcmlerini TESMER Y\u00f6netim Kurulu y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Bu Y\u00f6nergenin amac\u0131, \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Temel E\u011fitim ve Staj Merkezi (TESMER)\u201d ile…  <\/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-6088","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6088","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=6088"}],"version-history":[{"count":2,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6088\/revisions"}],"predecessor-version":[{"id":6090,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6088\/revisions\/6090"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=6088"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=6088"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=6088"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}