{"id":8123,"date":"2015-05-12T06:12:00","date_gmt":"2015-05-12T06:12:00","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=8123"},"modified":"2015-05-12T06:12:00","modified_gmt":"2015-05-12T06:12:00","slug":"yeminli-mali-musavirlik-sinavlarina-iliskin-duyuru-11","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/05\/yeminli-mali-musavirlik-sinavlarina-iliskin-duyuru-11\/","title":{"rendered":"Yeminli Mali M\u00fc\u015favirlik S\u0131navlar\u0131na \u0130li\u015fkin Duyuru"},"content":{"rendered":"

\"mm\"<\/a>Yeminli Mali M\u00fc\u015favirlik S\u0131navlar\u0131 a\u015fa\u011f\u0131da belirtilen tarihlerde Ankara’da yap\u0131lacakt\u0131r.<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

12 May\u0131s 2015 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29353<\/p>\n

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

5786 say\u0131l\u0131 Yasa ile de\u011fi\u015fik 3568 say\u0131l\u0131 Yasa ve 19 A\u011fustos 2014 tarih ve 29093 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren “Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik” ile de\u011fi\u015fen 16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi\u00a0Gazete\u2019de\u00a0yay\u0131mlanm\u0131\u015f “Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011fi” h\u00fck\u00fcmlerine g\u00f6re, d\u00fczenlenen Yeminli Mali M\u00fc\u015favirlik S\u0131navlar\u0131 a\u015fa\u011f\u0131da belirtilen tarihlerde Ankara’da yap\u0131lacakt\u0131r.<\/p>\n

2015 \/2.D\u00f6nem YMM S\u0131nav Tarihleri\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: 25 Temmuz – 3 A\u011fustos 2015<\/p>\n

* \u0130lk kez s\u0131nava kat\u0131lacaklar i\u00e7in son ba\u015fvuru tarihi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 1 Haziran 2015<\/p>\n

* Tekrar s\u0131nava kat\u0131lacaklar i\u00e7in son ba\u015fvuru tarihi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 22 Haziran 2015<\/p>\n

\u0130lk kez s\u0131nav ba\u015fvurusunda bulunacak adaylar\u0131n, 1 Haziran 2015 tarihi itibariyle s\u0131nava kat\u0131l\u0131m i\u00e7in gerekli olan hizmet s\u00fcrelerini fiilen tamamlam\u0131\u015f olmalar\u0131 gereklidir.<\/p>\n

 <\/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 tarihleri mesai saati bitimine kadar ba\u015fvurmalar\u0131 gerekmektedir. Bu tarihlere kadar ba\u015fvurusunu yapmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n

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

Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131na girebilmek i\u00e7in:<\/p>\n

S\u0131navlara girecek adaylarda; Kanunun 4 \u00fcnc\u00fc maddesindeki genel ve 9 uncu maddedeki \u00f6zel \u015fartlar\u0131 ta\u015f\u0131malar\u0131 yan\u0131nda 45 inci madde ve 48 inci maddenin ikinci f\u0131kras\u0131n\u0131n (c), (d), (e) bentleri ile 49 uncu maddesinde belirtilen durumlar\u0131n bulunmamas\u0131 gerekir.<\/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\u0131ndan\u00a0yap\u0131l\u0131r.<\/p>\n

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

S\u0131nava kat\u0131labilmek i\u00e7in gerekli ko\u015fullar\u0131 ta\u015f\u0131yan adaylar\u0131n;<\/p>\n

1) S\u0131nav Ba\u015fvuru Formu (Odalardan sa\u011flanabilir.)<\/p>\n

2)\u00a0Cumhuriyet Savc\u0131l\u0131\u011f\u0131ndan veya e-devlet \u00fczerinden al\u0131nacak adli sicil belgesi (Adli sicil belgesinin, 3568 say\u0131l\u0131 Kanunun 4\/d bendinde belirtilen su\u00e7lar\u0131 kapsayacak ve adli sicil ar\u015fiv bilgilerini i\u00e7erecek \u015fekilde olmas\u0131 gerekir.), adli sicil kayd\u0131 olanlardan mahkeme karar\u0131 fotokopisi,<\/p>\n

3)\u00a0\u0130kametgah\u00a0belgesi,<\/p>\n

4) Onayl\u0131 n\u00fcfus c\u00fczdan\u0131 \u00f6rne\u011fi<\/p>\n

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

6)\u00a0 Noter onayl\u0131 Lisans diplomas\u0131 (Yabanc\u0131 \u00d6\u011frenim Kurumlar\u0131ndan al\u0131nm\u0131\u015f diplomalar i\u00e7in ayr\u0131ca, Y\u00fcksek \u00d6\u011frenim Kurulu\u2019ndan al\u0131nacak denklik belgesi),<\/p>\n

7) Serbest Muhasebeci Mali M\u00fc\u015favirlik ruhsat fotokopisi,<\/p>\n

8) Ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan oda kay\u0131t belgesi, serbest \u00e7al\u0131\u015fanlardan faaliyet belgesi,<\/p>\n

9) S\u0131nav bedelinin \u00f6dendi\u011fine dair banka\u00a0dekontu,<\/p>\n

10)\u00a0\u00d6zel sekt\u00f6rde ba\u011f\u0131ml\u0131 olarak \u00e7al\u0131\u015fanlardan \u201cOda Giri\u015f \u00dccreti ve Maktu Aidat\u0131n Tam \u00d6dendi\u011fine Dair Belge\u201d<\/p>\n

11) Kanunda belirtilen 10 y\u0131ll\u0131k \u00e7al\u0131\u015fma s\u00fcresini g\u00f6sterir a\u015fa\u011f\u0131daki belgeler:<\/p>\n

a-1)\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirlik faaliyetini serbest olarak s\u00fcrd\u00fcrenlerden; m\u00fckellefiyeti s\u00fcresince ba\u011fl\u0131 oldu\u011fu vergi dairelerinin t\u00fcm\u00fcnden al\u0131nacak m\u00fckellefiyetin ba\u015flang\u0131\u00e7 ve biti\u015f tarihlerini g\u00f6steren (devam edenler i\u00e7in devam etti\u011fine dair) belge ile affa u\u011fram\u0131\u015f olsalar dahi ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan dolay\u0131 h\u00fck\u00fcm giymi\u015f olunmad\u0131\u011f\u0131n\u0131 g\u00f6sterir belge,<\/p>\n

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a-2) Mesleki faaliyetini Serbest Muhasebeci Mali M\u00fc\u015favirlik ortakl\u0131\u011f\u0131 ( A.\u015e, Ltd.) bi\u00e7iminde s\u00fcrd\u00fcrenlerden; yukar\u0131daki (a-1) maddedeki belgeye ek olarak \u015firket orta\u011f\u0131, \u015firket m\u00fcd\u00fcr\u00fc ya da y\u00f6netim kurulu \u00fcyesi oldu\u011funu g\u00f6sterir ticaret sicil gazetesi ve \u015firket genel imza sirk\u00fclerinin noter onayl\u0131 \u00f6rne\u011fi,<\/p>\n

 <\/p>\n

b-1) Serbest Muhasebeci Mali M\u00fc\u015favirlik faaliyetini, Serbest Muhasebeci Mali M\u00fc\u015favirlik veya Yeminli Mali M\u00fc\u015favirlik b\u00fcrolar\u0131nda ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015farak s\u00fcrd\u00fcrenlerden; i\u015fe giri\u015f belgesi ve sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131),<\/p>\n

 <\/p>\n

b-2) Mesleki faaliyetini Serbest Muhasebeci Mali M\u00fc\u015favirlik veya Yeminli Mali M\u00fc\u015favirlik ortakl\u0131\u011f\u0131 (A\u015e, Ltd.) bi\u00e7imindeki i\u015f yerlerinde ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015farak s\u00fcrd\u00fcrenlerden; \u00e7al\u0131\u015ft\u0131klar\u0131 i\u015f yerinin SMMM \/ YMM Odas\u0131na kay\u0131tl\u0131 oldu\u011funa dair belge, ba\u015fvuru sahibinin i\u015fe giri\u015f belgesi ve sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131),<\/p>\n

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b-3) Ticari i\u015fletmelerde ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan; i\u015fe giri\u015f belgesi, sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131), \u00e7al\u0131\u015fma s\u00fcresini kapsayan, \u015firketin ticaret sicil gazetesi (A.\u015e\u2019lerde\u00a0genel kurul gazeteleri) ve genel imza sirk\u00fcleri,<\/p>\n

 <\/p>\n

    \n
  1. c) Kanunun 9. maddesinde belirtilen vergi inceleme yetkisine haiz olarak \u00e7al\u0131\u015fanlardan\u00a0kurumlar\u0131ndan alacaklar\u0131 hizmet belgesi (SMMM belgesi olmayanlardan yukar\u0131da yer alan 7 ve 8\u2019nci maddelerdeki belgeler aranmaz.),<\/li>\n<\/ol>\n

     <\/p>\n

      \n
    1. d)\u00a0 Kanunda belirtilen bilim dallar\u0131nda \u00f6\u011fretim \u00fcyeli\u011fi veya g\u00f6revlili\u011fi yapm\u0131\u015f olanlardan\u00a0kurumlar\u0131ndan alacaklar\u0131 hizmet belgesi,(SMMM belgesi olmayanlardan yukar\u0131da yer alan 7 ve 8\u2019nci maddelerdeki belgeler aranmaz.)<\/li>\n<\/ol>\n

       <\/p>\n

        \n
      1. e) S\u0131nav\u0131na girecek adaylar, s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak kat\u0131ld\u0131klar\u0131 her s\u0131nav i\u00e7in ders ba\u015f\u0131na 125,00 TL olmak \u00fczere, ilk defa s\u0131nava kat\u0131lacaklar toplam 1.250,00 TL \u00f6demenin yap\u0131ld\u0131\u011f\u0131na ili\u015fkin belge,<\/li>\n<\/ol>\n

         <\/p>\n

        S\u0131nav bedeli, T\u00dcRMOB Temel E\u011fitim ve Staj Merkezi (TESMER)\u2019nin, a\u015fa\u011f\u0131da belirtilen banka hesaplar\u0131ndan birisine \u00f6denecektir.<\/p>\n

        Banka\u00a0bilgileri ;<\/p>\n

          \n
        • \u0130\u015f Bankas\u0131 Ankara-Dikmen \u015eubesi 487 269,<\/li>\n
        • ING Bank Ankara-Ulus \u015eubesi 361 059,<\/li>\n
        • Halk Bankas\u0131 Ankara \/ Yeni\u015fehir \u015eubesi 16000 140,<\/li>\n<\/ul>\n
            \n
          1. f) T\u00dcRMOB taraf\u0131ndan gerekli g\u00f6r\u00fclen di\u011fer belgeler.<\/li>\n<\/ol>\n

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

            16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren S\u0131nav Y\u00f6netmeli\u011fi\u2019nin “Tekrar S\u0131nava Girebilme” ba\u015fl\u0131kl\u0131 21. maddesinin (De\u011fi\u015fik Madde 19.08.2014 \/ 29093 Resmi Gazete) 1. f\u0131kras\u0131na g\u00f6re, Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131nda ba\u015far\u0131l\u0131 olamayanlar, ilk s\u0131nav tarihinden itibaren 2 y\u0131l i\u00e7erisinde y\u0131lda 3 kez a\u00e7\u0131lacak t\u00fcm s\u0131navlara girebilirler.\u00a0S\u0131nav s\u00fcresi hi\u00e7 bir nedenle uzat\u0131lamaz.<\/p>\n

             <\/p>\n

            S\u0131navda ba\u015far\u0131l\u0131 olamayanlar, tekrar s\u0131nava girebilmek i\u00e7in s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6dediklerini g\u00f6sterir banka\u00a0dekontu\u00a0ve s\u0131nava girece\u011fi dersleri belirtir dilek\u00e7e ile ba\u015fvurmalar\u0131 gerekmektedir. (Dilek\u00e7e \u00f6rne\u011fi http:\/\/www.tesmer.org.tr adresinden edinilebilir.)<\/p>\n

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

            1)\u00a0Yukar\u0131da belirtilen ko\u015fullar\u0131 ta\u015f\u0131yanlardan Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131na kat\u0131lma iste\u011finde bulunacaklar\u0131n, s\u0131nav dosyas\u0131nda yer alan S\u0131nav Ba\u015fvuru Formunu doldurup, imzalad\u0131ktan sonra istenen belgeleri bu forma ekleyerek, yukar\u0131da belirtilen son ba\u015fvuru tarihleri mesai 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 Cad. No: 562 Dikmen \/ ANKARA\u201d adresine elden veya posta ile g\u00f6ndermeleri gerekmektedir (Postada meydana gelebilecek gecikmeler dikkate al\u0131nmayacakt\u0131r).\u00a0Ger\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

             <\/p>\n

            2)\u00a0Ba\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

             <\/p>\n

            3)\u00a0S\u0131nav\u0131n yap\u0131laca\u011f\u0131 yerler ve s\u0131nav program\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131n\u0131n ve T\u00dcRMOB Temel E\u011fitim ve Staj Merkezinin (TESMER)’in internet sitelerinde duyurulacakt\u0131r.<\/p>\n

             <\/p>\n

            4)\u00a0 S\u0131nav s\u0131ras\u0131nda foto\u011frafl\u0131 n\u00fcfus c\u00fczdan\u0131, s\u00fcresi ge\u00e7erli pasaport veya s\u00fcr\u00fcc\u00fc belgesini g\u00f6steremeyenler s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n

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

            6)\u00a0S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6demeyenler s\u0131nava al\u0131nmayacakt\u0131r<\/p>\n

            7) S\u0131nav Ba\u015fvuru belgeleri geri verilmeyecektir.<\/p>\n

            8)\u00a0\u00a0S\u0131nava ba\u015fvurup, kat\u0131lmayanlar\u0131n s\u0131nav bedeli iade veya mahsup edilmeyecektir.<\/p>\n

            \u0130lan Olunur.<\/p>\n

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

            Yeminli Mali M\u00fc\u015favirlik S\u0131navlar\u0131 a\u015fa\u011f\u0131da belirtilen tarihlerde Ankara’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-8123","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8123","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=8123"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8123\/revisions"}],"predecessor-version":[{"id":8124,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8123\/revisions\/8124"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=8123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=8123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=8123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}