{"id":7936,"date":"2015-03-07T07:24:44","date_gmt":"2015-03-07T07:24:44","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=7936"},"modified":"2015-03-07T07:24:44","modified_gmt":"2015-03-07T07:24:44","slug":"bagimsiz-denetim-resmi-sicil-tebliginde-degisiklik-yapilmasina-dair-teblig","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/03\/bagimsiz-denetim-resmi-sicil-tebliginde-degisiklik-yapilmasina-dair-teblig\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetim Resmi Sicil Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f"},"content":{"rendered":"

\"kamu-gozetim-kgk\"<\/a>…Tebli\u011finin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

07 Mart 2015 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29288<\/p>\n

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

BA\u011eIMSIZ DENET\u0130M RESM\u0130 S\u0130C\u0130L TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/strong><\/p>\n

MADDE 1 \u2013<\/strong>\u00a025\/1\/2013\u00a0tarihli ve 28539 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetim Resmi Sicil Tebli\u011finin<\/a> 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

 <\/p>\n

\u201ca) E\u011fitim ve Yetkilendirme Bilgi Sistemi (EYB\u0130S): Kurum taraf\u0131ndan elektronik ortamda olu\u015fturulan, denet\u00e7i ve denetim kurulu\u015flar\u0131n\u0131n yetkilendirme ve resmi sicil i\u015flemlerinin y\u00fcr\u00fct\u00fcld\u00fc\u011f\u00fc, uygulamal\u0131 mesleki e\u011fitimlere ili\u015fkin her t\u00fcrl\u00fc bilginin al\u0131nd\u0131\u011f\u0131, kay\u0131t, tescil ve ilan edilmesi gereken i\u00e7eriklerin d\u00fczenli bir \u015fekilde depoland\u0131\u011f\u0131 veri tabanlar\u0131ndan olu\u015fan bilgi i\u015flem sistemini,\u201d<\/p>\n

MADDE 2 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin 11 inci maddesinin ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(2) Sicil numaras\u0131, sicile kay\u0131t edilen,<\/p>\n

    \n
  1. a) Denet\u00e7iler i\u00e7in \u201cBD\/Yetkilendirilme Y\u0131l\u0131\/Kay\u0131t Numaras\u0131\u201d,<\/li>\n
  2. b) Denetim kurulu\u015flar\u0131 i\u00e7in, \u201cBDK\/Yetkilendirilme Y\u0131l\u0131\/ Kay\u0131t Numaras\u0131\u201d,<\/li>\n<\/ol>\n

    olacak\u00a0\u015fekilde belirlenir.\u201d<\/p>\n

    MADDE 3 \u2013\u00a0<\/strong>Ayn\u0131 Tebli\u011fin 17 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a), (c) ve (\u00e7) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

     <\/p>\n

    \u201ca) Denet\u00e7ilerde, ilk tescil talebi i\u00e7in \u015fahsen, di\u011fer m\u00fcracaatlar i\u00e7in \u015fahsen veya g\u00f6rev al\u0131nan denetim kurulu\u015fu arac\u0131l\u0131\u011f\u0131yla,\u201d<\/p>\n

    \u201cc) Denetim kurulu\u015flar\u0131nda, temsil ve ilzama yetkili ki\u015filer taraf\u0131ndan,<\/p>\n

    \u00e7) Denetim kurulu\u015flar\u0131n\u0131n iflas,\u00a0konkordato, tasfiye, devir, birle\u015fme, b\u00f6l\u00fcnme ve benzeri hallerinde tasfiye memuru, yetkili temsilcisi veya temsil ve ilzama yetkili ki\u015filer taraf\u0131ndan,\u201d<\/p>\n

    MADDE 4 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin 25 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    \u201c(1) Sicil i\u015flemleri, tescil ve ilanla birlikte h\u00fck\u00fcm ifade eder.\u201d<\/p>\n

    MADDE 5 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin 27 nci maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cimza yetkisini haiz\u201d ibaresi \u201ctemsil ve ilzama yetkili\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    MADDE 6 \u2013<\/strong>\u00a0Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

    MADDE 7 \u2013<\/strong>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

     <\/p>\n\n\n\n\n\n
    \n

    Tebli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin<\/strong><\/p>\n<\/td>\n<\/tr>\n

    \n

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

    		\n

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

    \n

    25\/1\/2013<\/p>\n<\/td>\n

    		\n

    28539<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

    …Tebli\u011finin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.  <\/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-7936","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7936","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=7936"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7936\/revisions"}],"predecessor-version":[{"id":7937,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/7936\/revisions\/7937"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=7936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=7936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=7936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}