{"id":8125,"date":"2015-05-12T06:13:09","date_gmt":"2015-05-12T06:13:09","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=8125"},"modified":"2015-05-12T06:13:09","modified_gmt":"2015-05-12T06:13:09","slug":"serbest-muhasebeci-mali-musavirlik-sinavlarina-iliskin-duyuru-14","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/05\/serbest-muhasebeci-mali-musavirlik-sinavlarina-iliskin-duyuru-14\/","title":{"rendered":"Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na \u0130li\u015fkin Duyuru"},"content":{"rendered":"

\"mm\"<\/a>Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131, a\u015fa\u011f\u0131da belirtilen tarihlerde Ankara, \u0130stanbul, \u0130zmir illerinde yap\u0131lacakt\u0131r.<\/p>\n

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

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

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

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

\u00a0<\/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 Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131, a\u015fa\u011f\u0131da belirtilen tarihlerde Ankara, \u0130stanbul, \u0130zmir illerinde yap\u0131lacakt\u0131r.<\/p>\n

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

2015\/2 D\u00f6nemi, SMMM 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\u00a0\u00a0\u00a0\u00a0: 25 – 26 Temmuz 2015<\/p>\n

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

Tekrar kat\u0131lacaklar i\u00e7in son ba\u015fvuru tarihi\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: 10 Temmuz 2015<\/p>\n

\u0130lk kez s\u0131nav ba\u015fvurusunda bulunacak adaylar\u0131n; 1 Haziran 2015 tarihi itibariyle stajlar\u0131n\u0131 fiilen tamamlam\u0131\u015f olmalar\u0131 (Stajdan say\u0131lan hizmetler, stajdan say\u0131lan kurslar\u00a0v.b) ve staj bitirme belgelerinin dosyalar\u0131nda bulunmas\u0131 gereklidir.<\/p>\n

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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 tarihe kadar ba\u015fvurusunu yapmayanlar ve s\u0131nav bedelini yat\u0131rmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/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

1 –\u00a0 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

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2 –\u00a0 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

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3 –\u00a0 Kanunun 4’nc\u00fc maddesindeki genel ve 5’nci maddesindeki \u00f6zel \u015fartlar\u0131 ta\u015f\u0131malar\u0131 yan\u0131nda 45’nci madde ve 48’nci maddenin ikinci f\u0131kras\u0131n\u0131n (c), (e) bentleri ile 49 uncu maddesinde belirtilen durumlar\u0131n bulunmamas\u0131,<\/p>\n

gerekir.<\/p>\n

SINAV KONULARI<\/strong><\/p>\n

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 Gazetede yay\u0131mlanm\u0131\u015f S\u0131nav Y\u00f6netmeli\u011fi\u2019ne g\u00f6re, Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na kat\u0131lacak adaylar a\u015fa\u011f\u0131daki konular\u0131ndan s\u0131nava tabi tutulmaktad\u0131rlar.<\/p>\n