{"id":7250,"date":"2014-08-07T06:13:59","date_gmt":"2014-08-07T06:13:59","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=7250"},"modified":"2014-08-07T06:13:59","modified_gmt":"2014-08-07T06:13:59","slug":"serbest-muhasebeci-mali-musavirlik-sinavlarina-iliskin-duyuru-12","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2014\/08\/serbest-muhasebeci-mali-musavirlik-sinavlarina-iliskin-duyuru-12\/","title":{"rendered":"Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na \u0130li\u015fkin Duyuru"},"content":{"rendered":"

\"mm\"<\/a>Ankara, \u0130stanbul, \u0130zmir illerinde Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131 yap\u0131lacakt\u0131r.<\/p>\n

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<\/p>\n

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07 A\u011fustos 2014 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29081<\/p>\n

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

SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVLARINA \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 50. maddesi gere\u011fince haz\u0131rlan\u0131p, 16 Ocak 2005 g\u00fcn ve 25702 say\u0131l\u0131 Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren “Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerine g\u00f6re, 1-2 Kas\u0131m 2014 tarihlerinde Ankara, \u0130stanbul, \u0130zmir illerinde Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131 yap\u0131lacakt\u0131r.<\/p>\n

 <\/p>\n

Bu s\u0131nava; staj\u0131n\u0131 tamamlayan serbest muhasebeci mali m\u00fc\u015favir aday meslek mensuplar\u0131 (stajyer), Serbest Muhasebeci ruhsat\u0131 olanlar ve an\u0131lan Yasa\u2019n\u0131n 6\u2019nc\u0131 maddesine g\u00f6re, hizmet s\u00fcrelerini stajdan sayd\u0131ran adaylar kat\u0131lacakt\u0131r.<\/p>\n

Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav tarihleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 1-2 Kas\u0131m 2014<\/p>\n

\u0130lk kez s\u0131nava kat\u0131lacaklar i\u00e7in odalara son ba\u015fvuru tarihi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 10 Eyl\u00fcl 2014<\/p>\n

\u0130kinci ve sonraki kat\u0131l\u0131mc\u0131lar i\u00e7in son ba\u015fvuru tarihi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 13 Ekim 2014<\/p>\n

S\u0131navlara girmek isteyenlerin, T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi-Temel E\u011fitim ve Staj Merkezi Ba\u015fkanl\u0131\u011f\u0131\u2019na yukar\u0131da belirtilen son ba\u015fvuru tarihi \u00e7al\u0131\u015fma saati bitimine kadar ba\u015fvurmalar\u0131 gerekmektedir. Bu tarihe kadar ba\u015fvurusunu yapmayanlar ve s\u0131nav bedelini yat\u0131rmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n

 <\/p>\n

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

Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na girebilmek i\u00e7in;<\/p>\n

a) Hukuk, iktisat, maliye, i\u015fletme, muhasebe, bankac\u0131l\u0131k, kamu y\u00f6netimi ve siyasal bilimler dallar\u0131nda e\u011fitim veren fak\u00fclte ve y\u00fcksekokullardan veya denkli\u011fi Y\u00fcksek\u00f6\u011fretim Kurumunca tasdik edilmi\u015f yabanc\u0131 y\u00fcksek\u00f6\u011fretim kurumlar\u0131ndan en az lisans seviyesinde mezun olmak veya di\u011fer \u00f6\u011fretim kurumlar\u0131ndan lisans seviyesinde mezun olmakla beraber bu f\u0131krada belirtilen bilim dallar\u0131ndan lisans\u00fcst\u00fc seviyesinde diploma alm\u0131\u015f olmak.<\/p>\n

b) Staj\u0131n\u0131 Yeminli Mali M\u00fc\u015favir veya Serbest Muhasebeci Mali M\u00fc\u015favirlerin yan\u0131nda ve\/veya onlar\u0131n denetim ve g\u00f6zetiminde tamamlam\u0131\u015f olmak, Kanunun 6.maddesinde staj s\u00fcresinden say\u0131lan hizmetleri bulunanlar i\u00e7in bu hizmetlerini stajdan sayd\u0131rm\u0131\u015f olmak,<\/p>\n

c) Mesle\u011fin vakar ve onuruna ayk\u0131r\u0131 fiil ve harekette bulunmak, g\u00f6revini yapmamak veya kusurlu olarak yapmak yahut da g\u00f6revinin gerektirdi\u011fi g\u00fcveni sars\u0131c\u0131 harekette bulunmak nedeniyle disiplin cezas\u0131 verilmemi\u015f olmak.<\/p>\n

SINAV KONULARI<\/p>\n

16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren S\u0131nav Y\u00f6netmeli\u011fi\u2019ne g\u00f6re, Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na kat\u0131lacak adaylar a\u015fa\u011f\u0131daki s\u0131nav konular\u0131ndan s\u0131nava tabi tutulmaktad\u0131rlar.<\/p>\n

* Finansal Muhasebe,<\/p>\n

* Finansal Tablolar ve Analizi,<\/p>\n

* Maliyet Muhasebesi,<\/p>\n

* Muhasebe Denetimi,<\/p>\n

* Vergi Mevzuat\u0131 ve Uygulamas\u0131,<\/p>\n

* Hukuk (Ticaret Hukuku, Bor\u00e7lar Hukuku, \u0130\u015f Hukuku, SSK ve\u00a0Ba\u011f-Kur\u00a0Mevzuat\u0131, \u0130dari Yarg\u0131lama Hukuku),<\/p>\n

* Muhasebecilik ve Mali M\u00fc\u015favirlik Meslek Hukuku,<\/p>\n

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

1. S\u0131nav dosyas\u0131 (SMMM Odalar\u0131ndan temin edilebilir.)<\/p>\n

2. Cumhuriyet Savc\u0131l\u0131\u011f\u0131ndan veya e-devlet \u00fczerinden (resmi kuruma verilmek \u00fczere) al\u0131nacak adli sicil belgesi,<\/p>\n

3. Onayl\u0131 n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi, ba\u015fvurularda T.C. Kimlik Numaras\u0131 aranacakt\u0131r.<\/p>\n

4. Lisans diplomas\u0131 veya lisans\u00fcst\u00fc diplomas\u0131n\u0131n asl\u0131 veya noterden onayl\u0131 \u00f6rne\u011fi (Yabanc\u0131 \u00d6\u011frenim Kurumlar\u0131ndan al\u0131nm\u0131\u015f diplomalar i\u00e7in Y\u00fcksek \u00d6\u011fretim Kurulu\u2019ndan al\u0131nm\u0131\u015f denkli\u011fi onay belgesi),<\/p>\n

5. 3 adet (4.5\u00a0x 6) boyutunda renkli foto\u011fraf,<\/p>\n

6. Serbest Muhasebeci olarak serbest \u00e7al\u0131\u015fanlardan, vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc a\u00e7\u0131l\u0131\u015f tarihinin ve affa u\u011fram\u0131\u015f olsa dahi, vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ve ka\u00e7ak\u00e7\u0131l\u0131\u011fa te\u015febb\u00fcs su\u00e7lar\u0131ndan dolay\u0131 h\u00fck\u00fcm giymi\u015f olup, olmad\u0131\u011f\u0131na ili\u015fkin belge, faaliyet belgesi, ruhsat fotokopisi, ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan da oda kay\u0131t belgesi, ruhsat fotokopisi,<\/p>\n

7. Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav\u0131na gireceklerin stajlar\u0131n\u0131n tamamlanm\u0131\u015f oldu\u011funun TESMER taraf\u0131ndan onaylanm\u0131\u015f olmas\u0131, staj \u015fartlar\u0131n\u0131n Staj Y\u00f6netmeli\u011fine uygun olarak yerine getirilmi\u015f olmas\u0131 ve bununla ilgili gerekli evraklar.<\/p>\n

8. An\u0131lan Y\u00f6netmeli\u011fin 23. maddesinde yer alan h\u00fckme g\u00f6re, Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav\u0131na girecek adaylar, s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak kat\u0131lacaklar\u0131 her s\u0131nav i\u00e7in ders ba\u015f\u0131na 95,00-TL olmak \u00fczere, ilk defa s\u0131nava kat\u0131lacak adaylar toplam 665,00,-TL \u00f6deyeceklerdir. S\u0131nav bedeli, \u201cTemel E\u011fitim ve Staj Merkezi\u2019nin (TESMER) a\u015fa\u011f\u0131da yer alan Banka hesaplar\u0131ndan birisine ya da TEOS \u00fczerinden kredi kart\u0131 ile \u00f6denebilir.<\/p>\n

S\u0131nav Bedelinin \u00d6denece\u011fi Bankalar\u00a0ve\u00a0\u00a0Hesap\u00a0Numaralar\u0131;\u00a0<\/p>\n

\u0130\u015f Bankas\u0131 Ankara\/Dikmen \u015eubesi 487 255, ING Bank Ankara\/Ulus \u015eubesi 361 0591,\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Halk Bankas\u0131 Ankara\/Yeni\u015fehir \u015eubesi 16000 140<\/p>\n

DAHA \u00d6NCE SINAVA KATILAN ADAYLARDA ARANACAK BELGELER<\/p>\n

16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren S\u0131nav Y\u00f6netmeli\u011fi\u2019nin 21. maddesine g\u00f6re, Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav\u0131nda ba\u015far\u0131l\u0131 olamayanlar, s\u0131nav sonu\u00e7lar\u0131n\u0131n ilan\u0131 tarihinden itibaren en \u00e7ok 2 y\u0131l i\u00e7inde 4 s\u0131nava daha girebilirler.<\/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

\u0130kinci ve daha sonraki s\u0131nava kat\u0131lacak adaylar; s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6dedikten sonra http:\/\/teos.tesmer.org.tr adresine girerek s\u0131nav ba\u015fvurular\u0131n\u0131 yapacaklard\u0131r. Aday, s\u0131nava kat\u0131lmak istedi\u011fi dersleri se\u00e7erek onaylad\u0131ktan sonra bir daha de\u011fi\u015fiklik yapamayacakt\u0131r.\u00a0\u00a0Bu nedenle, adaylar\u0131n s\u0131nav ba\u015fvurusunu onaylamadan \u00f6nce bilgilerini kontrol etmeleri daha do\u011fru olacakt\u0131r. Faks ile yap\u0131lan ba\u015fvurular kabul edilmeyecektir.<\/p>\n

BELGELER\u0130N G\u00d6NDER\u0130LMES\u0130 VE KABUL ED\u0130LME<\/p>\n

1. Yasada \u00f6ng\u00f6r\u00fclen genel ve \u00f6zel \u015fartlar\u0131 ta\u015f\u0131yanlar yukar\u0131da istenilen ba\u015fvuru belgelerini, son ba\u015fvuru tarihi \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 (TESMER) Dikmen Caddesi No: 562 Dikmen\/ANKARA\u201d adresine elden veya posta ile g\u00f6ndermeleri gerekmektedir (postada meydana gelebilecek gecikmeler dikkate al\u0131nmayacakt\u0131r).\u00a0Ancak ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunduklar\u0131 anla\u015f\u0131lanlar\u0131n s\u0131nav\u0131 kazanm\u0131\u015f dahi olsalar, ruhsatlar\u0131 iptal edilecektir.<\/p>\n

2. S\u0131nav 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\u0131n yap\u0131laca\u011f\u0131 yerler ve s\u0131nav program\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131nda ve http:\/\/www.tesmer.org.tr internet adresinde ilan yolu ile duyurulacakt\u0131r.<\/p>\n

4. S\u0131nav Giri\u015f belgeleri http:\/\/teos.tesmer.org.tr internet adresinde ilan edilecek ve yaz\u0131c\u0131 \u00e7\u0131kt\u0131s\u0131 olarak al\u0131nabilecektir.<\/p>\n

5. 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

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

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

8. S\u0131nava ba\u015fvurup,\u00a0\u00a0kat\u0131lmayanlar\u0131n s\u0131nav bedeli iade veya mahsup edilmeyecektir.<\/p>\n

9. S\u0131nav ba\u015fvuru belgeleri geri verilmeyecektir.<\/p>\n

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

Ankara, \u0130stanbul, \u0130zmir illerinde Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131 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-7250","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7250","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=7250"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7250\/revisions"}],"predecessor-version":[{"id":7251,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7250\/revisions\/7251"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=7250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=7250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=7250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}