{"id":7491,"date":"2014-10-21T06:28:28","date_gmt":"2014-10-21T06:28:28","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=7491"},"modified":"2014-10-21T06:28:28","modified_gmt":"2014-10-21T06:28:28","slug":"bagimsiz-denetim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2014\/10\/bagimsiz-denetim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"

\"kamu-gozetim-kgk\"<\/a>Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (j)<\/span><\/p>\n

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21 Ekim 2014 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29152<\/p>\n

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Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n

BA\u011eIMSIZ DENET\u0130M Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/strong><\/p>\n

MADDE 1 \u2013\u00a0<\/strong>26\/12\/2012\u00a0tarihli ve 28509 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi<\/a>nin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (j) bendinde yer alan \u201c28\/7\/1981 tarihli ve 2499 say\u0131l\u0131\u201d ibaresi \u201c6\/12\/2012 tarihli ve 6362 say\u0131l\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (l) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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\u201cl) Faaliyet izninin daha \u00f6nce Kurum taraf\u0131ndan 42\u00a0nci\u00a0maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi d\u0131\u015f\u0131ndaki bentlerinden biri nedeniyle iptal edilmemi\u015f olmas\u0131,\u201d<\/p>\n

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MADDE 3 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendinde yer alan \u201cveya h\u00fckm\u00fcn a\u00e7\u0131klanmas\u0131 geri b\u0131rak\u0131lm\u0131\u015f\u201d ve \u201cmilli savunmaya kar\u015f\u0131 su\u00e7lar, devlet s\u0131rlar\u0131na kar\u015f\u0131 su\u00e7lar ve casusluk,\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 f\u0131kran\u0131n (g) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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\u201cg) Faaliyet izninin daha \u00f6nce Kurum taraf\u0131ndan 42\u00a0nci\u00a0maddenin birinci f\u0131kras\u0131n\u0131n (c) bendi d\u0131\u015f\u0131ndaki bentlerinden biri nedeniyle iptal edilmemi\u015f olmas\u0131,\u201d<\/p>\n

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MADDE 4 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 15 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cara verilen\u201d ibaresinden sonra gelmek \u00fczere \u201cfazla\u201d ibaresi eklenmi\u015ftir.<\/p>\n

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MADDE 5 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 16\u00a0nc\u0131\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n sonuna a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015f, ayn\u0131 maddenin alt\u0131nc\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

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\u201cKurumca gerekli g\u00f6r\u00fclen hallerde s\u0131nav ba\u015fka kurum veya kurulu\u015flara da yapt\u0131r\u0131labilir. Bu takdirde s\u0131nava ili\u015fkin hususlar an\u0131lan kurum veya kurulu\u015flarla yap\u0131lacak protokolle belirlenir.\u201d<\/p>\n

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\u201c(6) S\u0131nav komisyonunca uzmanl\u0131k alanlar\u0131na g\u00f6re belirlenen \u00f6\u011fretim \u00fcyelerinden s\u0131nav sorular\u0131n\u0131n haz\u0131rlanmas\u0131 ve de\u011ferlendirilmesi i\u00e7in hizmet al\u0131nabilir. Kurumun veya s\u0131nav konular\u0131n\u0131n ilgili oldu\u011fu alanda mevzuat\u0131 gere\u011fi yetkili ve g\u00f6revli bulunan di\u011fer kamu kurumlar\u0131n\u0131n personeli, sorular\u0131n haz\u0131rlanmas\u0131 ve de\u011ferlendirilmesi i\u00e7in g\u00f6revlendirilebilir. Soru haz\u0131rlama ve de\u011ferlendirme i\u00e7in kendilerinden hizmet al\u0131nanlara veya g\u00f6revlendirilenlere Kurum taraf\u0131ndan\u00a018\/1\/2012\u00a0tarihli ve 2012\/2723 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 eki S\u0131nav \u00dccretlerine \u0130li\u015fkin Usul ve Esaslar\u0131n 6\u00a0nc\u0131\u00a0maddesinde belirlenen oranlar\u0131 ge\u00e7meyecek \u015fekilde \u00fccret \u00f6denebilir.<\/p>\n

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(7) S\u0131nav sonu\u00e7lar\u0131 ilan tarihini m\u00fcteakip \u00fc\u00e7\u00fcnc\u00fc takvim y\u0131l\u0131 sonuna kadar ge\u00e7erlidir. S\u0131nav\u0131n; konular itibar\u0131yla birle\u015ftirilmesi ve ayr\u0131lmas\u0131, konular\u0131n\u0131n i\u00e7eri\u011fi, duyurusu, ba\u015fvuru usul\u00fc, yeri, zaman\u0131, \u015fekli, s\u00fcresi, sonu\u00e7lar\u0131n\u0131n ilan\u0131, \u00fccreti ile s\u0131navda ba\u015far\u0131l\u0131 olma \u015fartlar\u0131, sorular\u0131n haz\u0131rlanmas\u0131, de\u011ferlendirilmesi, denetlenmesi ve bunlar i\u00e7in \u00f6denecek \u00fccrete ili\u015fkin esaslar ile s\u0131nav komisyonu ve s\u0131nava ili\u015fkin di\u011fer hususlar Kurum taraf\u0131ndan belirlenir.\u201d<\/p>\n

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MADDE 6 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 17\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131nda yer alan \u201cuyar\u0131,\u201d ibaresinden sonra gelmek \u00fczere \u201cidari para cezas\u0131,\u201d, \u201ckay\u0131t ve\u201d ibaresinden sonra gelmek \u00fczere \u201cKurum internet sitesinde\u201d ibareleri eklenmi\u015ftir.<\/p>\n

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MADDE 7 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde yer alan \u201cDenetim s\u00f6zle\u015fmeleri ile\u201d ibaresi \u201cDenetim s\u00f6zle\u015fmelerini ve\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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MADDE 8 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 36\u00a0nc\u0131\u00a0maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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\u201c(1) Bir takvim y\u0131l\u0131nda KAY\u0130K denetimi yapm\u0131\u015f denetim kurulu\u015flar\u0131 ilgili takvim y\u0131l\u0131n\u0131 m\u00fcteakip, \u00f6zel hesap d\u00f6nemi kullanan denetim kurulu\u015flar\u0131 ise hesap d\u00f6nemi kapan\u0131\u015f\u0131n\u0131 m\u00fcteakip d\u00f6rd\u00fcnc\u00fc ay\u0131n sonuna kadar y\u0131ll\u0131k \u015feffafl\u0131k raporunu Kuruma bildirir ve kendi internet sitelerinde yay\u0131mlar.\u201d<\/p>\n

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MADDE 9 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 39 uncu maddesinin birinci f\u0131kras\u0131nda yer alan, \u201ctespit edilen\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve ayn\u0131 maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

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\u201c(2) Kurul taraf\u0131ndan,\u00a026\/9\/2011\u00a0tarihli ve 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmlerine dayan\u0131larak yap\u0131lan d\u00fczenlemelere, belirlenen standart ve formlara ve Kurulca al\u0131nan genel ve \u00f6zel nitelikteki kararlara ayk\u0131r\u0131 hareket edilmesi halinde 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 26\u00a0nc\u0131\u00a0maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca idari para cezas\u0131 yapt\u0131r\u0131m\u0131na karar verilir. Birinci f\u0131krada belirtilen idari yapt\u0131r\u0131mlara karar verilmi\u015f olmas\u0131, ayr\u0131ca idari para cezas\u0131na karar verilmesine engel te\u015fkil etmez.\u201d<\/p>\n

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MADDE 10 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 42\u00a0nci\u00a0maddesinin 2\u00a0nci\u00a0f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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\u201c(2) Faaliyet izni birinci f\u0131kran\u0131n (c) bendi d\u0131\u015f\u0131ndaki nedenlerle iptal edilenler yeniden yetkilendirme ba\u015fvurusunda bulunamazlar.\u201d<\/p>\n

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MADDE 11 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin ge\u00e7ici 1 inci maddesinin 4 \u00fcnc\u00fc f\u0131kras\u0131n\u0131n ilk c\u00fcmlesinde yer alan \u201cruhsatlar\u0131 ile\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, ayn\u0131 f\u0131kran\u0131n (b) bendinde yer alan \u201chizmetleri stajdan say\u0131lan\u201d ibaresi \u201cstaj yapan veya hizmetleri stajdan say\u0131lan\u201d \u015feklinde, ayn\u0131 bentte yer alan \u201c31\/12\/2014\u201d ibaresi \u201c31\/12\/2015\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kran\u0131n (\u00e7) bendinin sonuna a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

\u201cBu s\u00fcre Kurul taraf\u0131ndan toplamda 3 y\u0131l\u0131 a\u015fmamak kayd\u0131yla uzat\u0131labilir.\u201d<\/p>\n

MADDE 12 \u2013<\/strong>\u00a0Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 13 \u2013<\/strong>\u00a0Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

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Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131\u00a0Resm\u00ee\u00a0Gazete’nin<\/strong><\/p>\n<\/td>\n<\/tr>\n

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Tarihi<\/strong><\/p>\n<\/td>\n

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Say\u0131s\u0131 <\/strong><\/p>\n<\/td>\n<\/tr>\n

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26\/12\/2012<\/p>\n<\/td>\n

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28509<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (j)  <\/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-7491","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7491","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=7491"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7491\/revisions"}],"predecessor-version":[{"id":7492,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7491\/revisions\/7492"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=7491"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=7491"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=7491"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}