{"id":218,"date":"2012-12-25T00:08:09","date_gmt":"2012-12-24T22:08:09","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=218"},"modified":"2012-12-25T00:26:11","modified_gmt":"2012-12-24T22:26:11","slug":"smmm-odalari-yonetmeligi-degisiklik","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/smmm-odalari-yonetmeligi-degisiklik\/","title":{"rendered":"SMMM ve YMM Odalar\u0131 Birli\u011fi Y\u00f6netmeli\u011finde De\u011fi\u015fiklik"},"content":{"rendered":"

T\u00dcRK\u0130YE SERBEST MUHASEBEC\u0130\u00a0MAL\u0130\u00a0M\u00dc\u015eAV\u0130RLER VE\u00a0YEM\u0130NL\u0130\u00a0MAL\u0130 M\u00dc\u015eAV\u0130RLER ODALARI B\u0130RL\u0130\u011e\u0130\u00a0Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/p>\n

Resmi Gazete,\u00a025 Aral\u0131k 2012\u00a0\u00a0SALI,\u00a0Say\u0131 : 28508,\u00a0T\u00fcrkiye Serbest Muhasebeci Mal\u00ee\u00a0M\u00fc\u015favirler ve Yeminli Mal\u00ee\u00a0M\u00fc\u015favirler Odalar\u0131\u00a0Birli\u011finden:<\/p>\n

MADDE 1\u00a0<\/b>\u2013<\/b>\u00a0<\/b>11\/6\/1990 tarihli ve 20545 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131\u00a0Birli\u011fi Y\u00f6netmeli\u011finin 1 inci maddesinde yer alan\u00a0\u201cSerbest Muhasebeciler,\u201d\u00a0ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 2\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 7 nci maddesinin birinci f\u0131kras\u0131n\u0131n (h) bendinde yer alan\u00a0\u201cve G\u00fcmr\u00fck\u201d\u00a0ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 3\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 11 inci maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi a\u015fa\u011f\u0131daki\u00a0\u015fekilde, ikinci f\u0131kras\u0131nda yer alan\u00a0\u201ciki\u201d\u00a0ibaresi\u00a0\u201c\u00fc\u00e7\u201d\u00a0\u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cHer oda,\u00a0\u00fcye say\u0131s\u0131na ba\u011fl\u0131\u00a0olmaks\u0131z\u0131n se\u00e7ece\u011fi\u00a0\u00fc\u00e7\u00a0temsilciye il\u00e2ve olarak,\u00a0\u00fcyelerinin yetmi\u015fbe\u015fte biri oran\u0131nda temsilci ve ayn\u0131\u00a0say\u0131ya kadar yedek temsilci se\u00e7er.\u201d<\/p>\n

MADDE 4\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 13\u00a0\u00fcnc\u00fc\u00a0maddesinin birinci f\u0131kras\u0131nda yer alan\u00a0\u201cher y\u0131l\u201d\u00a0ibaresi\u00a0\u201c\u00fc\u00e7\u00a0y\u0131lda bir\u201d\u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 5\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 21 inci maddesi a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c<\/b>MADDE 21\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Birlik Y\u00f6netim Kurulu, kay\u0131tl\u0131\u00a0oldu\u011fu meslek odas\u0131nda en az\u00a0\u00fc\u00e7\u00a0y\u0131l k\u0131demli olup serbest veya bir i\u015fyerine ba\u011fl\u0131\u00a0olarak Kanun h\u00fck\u00fcmlerine g\u00f6re fiilen mesleki faaliyette bulunan Birlik Genel Kurulu\u00a0\u00fcyeleri aras\u0131ndan\u00fc\u00e7\u00a0y\u0131l i\u00e7in se\u00e7ilen dokuz as\u0131l ve dokuz yedek\u00a0\u00fcyeden olu\u015fur. Y\u00f6netim Kurulu\u00a0\u00fcyelerinden be\u015finin yeminli mali m\u00fc\u015favir olmas\u0131\u00a0zorunludur.\u00a0\u00dcst\u00a0\u00fcste iki se\u00e7im d\u00f6neminde iki defa Birlik Y\u00f6netim Kurulu ba\u015fkanl\u0131\u011f\u0131na se\u00e7ilmi\u015f\u00a0olanlar, aradan iki se\u00e7im d\u00f6nemi ge\u00e7medik\u00e7e Y\u00f6netim Kurulu\u00a0\u00fcyeli\u011fine se\u00e7ilemezler.<\/p>\n

Birlik Y\u00f6netim Kurulu Ba\u015fkan ve\u00a0\u00fcyeleri, Kanunun se\u00e7ilmeye ili\u015fkin h\u00fck\u00fcmleri sakl\u0131\u00a0kalmak kayd\u0131yla Genel Kurul toplant\u0131lar\u0131na kat\u0131lma ve oy kullanma hakk\u0131na sahiptirler.<\/p>\n

Birli\u011fin hukuk\u00ee\u00a0temsilcisi Y\u00f6netim Kurulu Ba\u015fkan\u0131d\u0131r.<\/p>\n

Y\u00f6netim Kurulu as\u0131l\u00a0\u00fcyeleri aras\u0131nda bo\u015falma olursa, ilgili se\u00e7im kurulu taraf\u0131ndan verilen mazbatada yer alan yedeklerden s\u0131ras\u0131yla en fazla oy alanlar getirilir. Yeni\u00a0\u00fcye ilk toplant\u0131ya\u00a0\u00e7a\u011fr\u0131l\u0131r.\u201d<\/p>\n

MADDE 6\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 22 nci maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cY\u00f6netim Kurulu Ba\u015fkan\u0131, en az be\u015f\u00a0y\u0131l s\u00fcreyle yeminli mali m\u00fc\u015favirlik yapm\u0131\u015f\u00a0olanlar aras\u0131ndan se\u00e7ilir.\u201d<\/p>\n

MADDE 7\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 27 nci maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 8\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 34\u00a0\u00fcnc\u00fc\u00a0maddesi a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c<\/b>MADDE 34\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Birlik Disiplin Kurulu\u00a0\u00fcyeleri, kay\u0131tl\u0131\u00a0oldu\u011fu meslek odas\u0131nda en az\u00a0\u00fc\u00e7\u00a0y\u0131l k\u0131demli olup serbest veya bir i\u015fyerine ba\u011fl\u0131\u00a0olarak Kanun h\u00fck\u00fcmlerine g\u00f6re fiilen mesleki faaliyette bulunan Birlik Genel Kurulu\u00a0\u00fcyeleri aras\u0131ndan\u00a0\u00fc\u00e7\u00a0y\u0131l i\u00e7in se\u00e7ilen be\u015f\u00a0as\u0131l ve be\u015f\u00a0yedek\u00a0\u00fcyeden olu\u015fur. S\u00fcresi dolan\u00a0\u00fcye, yeniden se\u00e7ilebilir. As\u0131l\u00a0\u00fcyelerin\u00fc\u00e7\u00fcn\u00fcn yeminli mali m\u00fc\u015favir olmas\u0131\u00a0mecburidir. Genel Kurulda bu say\u0131da yeminli mali m\u00fc\u015favir yoksa bulunanlarla yetinilir.<\/p>\n

\u00dcyeler, y\u00f6netim, denetleme ve disiplin kurullar\u0131ndan sadece birinde g\u00f6rev alabilirler.<\/p>\n

Disiplin Kurulu, kendi\u00a0\u00fcyeleri aras\u0131ndan bir ba\u015fkan ve bir ba\u015fkan yard\u0131mc\u0131s\u0131\u00a0se\u00e7er.\u201d<\/p>\n

MADDE 9\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 38 inci maddesi a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c<\/b>MADDE 38\u00a0<\/b>\u2013<\/b>\u00a0Birlik Denetleme Kurulu, kay\u0131tl\u0131\u00a0oldu\u011fu meslek odas\u0131nda en az\u00a0\u00fc\u00e7\u00a0y\u0131l k\u0131demli olup serbest veya bir i\u015fyerine ba\u011fl\u0131\u00a0olarak Kanun h\u00fck\u00fcmlerine g\u00f6re fiilen mesleki faaliyette bulunan Birlik Genel Kurulu\u00a0\u00fcyeleri aras\u0131ndan\u00a0\u00fc\u00e7\u00a0y\u0131l i\u00e7in se\u00e7ilen\u00a0\u00fc\u00e7\u00a0as\u0131l ve\u00a0\u00fc\u00e7\u00a0yedek\u00a0\u00fcyeden olu\u015fur. Denetleme Kurulu\u00a0\u00fcyelerinden en az birinin yeminli mali m\u00fc\u015favir olmas\u0131\u00a0zorunludur. S\u00fcresi dolan\u00a0\u00fcye yeniden se\u00e7ilebilir.<\/p>\n

Denetleme Kuruluna se\u00e7ilen yeminli mali m\u00fc\u015favir, Denetleme Kurulunun Ba\u015fkan\u0131d\u0131r. Denetleme Kurulunda birden fazla yeminli mali m\u00fc\u015favir varsa, Denetleme Kurulu\u00a0\u00fcyeleri gizli oyla kendilerine bunlardan birini ba\u015fkan olarak se\u00e7erler.\u201d<\/p>\n

MADDE 10\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 51 inci maddesi ba\u015fl\u0131\u011f\u0131\u00a0ile birlikte a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c<\/b>Oy Pusulas<\/b>\u0131<\/b>\u00a0ve Oy Verme\u00a0<\/b>\u0130\u015f<\/b>lemi<\/b><\/p>\n

MADDE 51\u00a0<\/b>\u2013<\/b>\u00a0Se\u00e7imlerde,\u00a0\u00fcyeler ba\u011f\u0131ms\u0131z aday olabilecekleri gibi, aralar\u0131nda olu\u015fturacaklar\u0131\u00a0gruplar\u0131n listelerinden de aday olabilirler. Grup olarak se\u00e7ime girenlerin Y\u00f6netim, Denetim ve Disiplin Kurullar\u0131\u00a0\u00dcyelikleri i\u00e7in as\u0131l ve yedek\u00a0\u00fcye say\u0131s\u0131\u00a0kadar aday g\u00f6stermeleri gereklidir. Gruplardan aday olacak ki\u015filerin adayl\u0131\u011fa ili\u015fkin dilek\u00e7eleri grup listesine eklenerek divana verilir. Y\u00f6netim, Denetim ve Disiplin Kurulu\u00a0\u00fcyeleri i\u00e7in tek bir birle\u015fik oy pusulas\u0131olu\u015fturulur.<\/p>\n

Birle\u015fik oy pusulas\u0131nda gruplar\u00a0\u00e7ekilecek kura s\u0131ras\u0131na g\u00f6re yan yana yerle\u015ftirildikten sonra, grup isimlerinin alt\u0131nda Y\u00f6netim, Denetim ve Disiplin Kurullar\u0131\u00a0as\u0131l ve yedek\u00a0\u00fcyelerinin adlar\u0131\u00a0s\u0131ralanarak yaz\u0131l\u0131r. Var ise ba\u011f\u0131ms\u0131z adaylar, birle\u015fik oy pusulas\u0131n\u0131n en son b\u00f6l\u00fcm\u00fcne her kurul i\u00e7in unvanlar\u0131\u00a0belirtilerek alt alta s\u0131ralanmak suretiyle yerle\u015ftirilir. Ba\u011f\u0131ms\u0131zlar\u0131n s\u0131ralamas\u0131\u00a0\u00e7ekilecek kuraya g\u00f6re belirlenir. Oy pusulalar\u0131, hangi Kurul\u00a0\u00fcyeli\u011fi i\u00e7in hangi grup ya da ba\u011f\u0131ms\u0131z adaya oy verilece\u011fini g\u00f6sterecek\u00a0\u015fekilde haz\u0131rlan\u0131r.<\/p>\n

Grup isimlerinin ve ba\u011f\u0131ms\u0131z adaylar\u0131n adlar\u0131n\u0131n yan\u0131na i\u015faret konacak kare\u00a0\u015feklinde kutulara yer verilmek suretiyle birle\u015fik oy pusulas\u0131\u00a0\u00e7o\u011falt\u0131l\u0131r, il\u00e7e se\u00e7im kurulu m\u00fchr\u00fc\u00a0ile m\u00fch\u00fcrlendikten sonra kullan\u0131l\u0131r. Oylar, pusulada yer alan grup ya da ba\u011f\u0131ms\u0131z adaylar\u0131n ismi yan\u0131ndaki kutu herhangi bir\u00a0\u015fekilde i\u015faretlenmek suretiyle kullan\u0131l\u0131r. Oy verme i\u015flemi, gizli oy a\u00e7\u0131k tasnif esaslar\u0131na g\u00f6re yap\u0131l\u0131r.\u00a0\u00dcye listesinde ad\u0131\u00a0yaz\u0131l\u0131\u00a0bulunmayan meslek mensubu oy kullanamaz. Oylar, oy verenin kimli\u011fini resmi kurulu\u015flarca verilen belgeyle veya T\u00dcRMOB\u2019un verdi\u011fi kimlikle ispat etmesinden ve listedeki isminin kar\u015f\u0131s\u0131ndaki yeri imzalamas\u0131ndan sonra kullan\u0131l\u0131r. Oylar,\u00a0\u00fczerinde il\u00e7e se\u00e7im kurulu m\u00fchr\u00fc\u00a0bulunan ve oy verme s\u0131ras\u0131nda sand\u0131k kurulu ba\u015fkan\u0131\u00a0taraf\u0131ndan verilecek zarflara konulmak suretiyle kullan\u0131l\u0131r. M\u00fch\u00fcrs\u00fcz oy pusulas\u0131\u00a0ve m\u00fch\u00fcrs\u00fcz zarfla kullan\u0131lan oylar ge\u00e7ersiz say\u0131l\u0131r.<\/p>\n

Se\u00e7ime kat\u0131lan gruplar ve ba\u011f\u0131ms\u0131z adaylar\u0131n adlar\u0131\u00a0her kurulda yer alacak Yeminli Mali M\u00fc\u015favir ve Serbest Muhasebeci Mali M\u00fc\u015favir\u00a0\u015feklinde alt alta yaz\u0131larak ald\u0131klar\u0131\u00a0ge\u00e7erli oy hizalar\u0131na yaz\u0131l\u0131r. Gruplar\u0131n ald\u0131klar\u0131\u00a0oy say\u0131lar\u0131\u00a0\u00f6nce bire, sonra ikiye, sonra\u00a0\u00fc\u00e7e\u00a0\u2026\u00a0\u015feklinde devam edilmek suretiyle kurulda yer alacak Yeminli Mali M\u00fc\u015favir ve Serbest Muhasebeci Mali M\u00fc\u015favir say\u0131s\u0131na ula\u015f\u0131ncaya kadar b\u00f6l\u00fcn\u00fcr. Elde edilen paylar ile ba\u011f\u0131ms\u0131z adaylar\u0131n ald\u0131klar\u0131\u00a0oylar en b\u00fcy\u00fckten en k\u00fc\u00e7\u00fc\u011fe s\u0131ralan\u0131r. Her Kurul as\u0131l ve yedek\u00a0\u00fcyelikleri unvanlara g\u00f6re gruplara ve ba\u011f\u0131ms\u0131z adaylara rakamlar\u0131n b\u00fcy\u00fckl\u00fck s\u0131ras\u0131na g\u00f6re tahsis olunur. Oylar\u0131n e\u015fit olmas\u0131\u00a0hallerinde bunlar aras\u0131nda ad\u00a0\u00e7ekilmek suretiyle tahsis yap\u0131l\u0131r. Kurul\u00a0\u00fcyeli\u011finin gruplara tahsisi oy pusulas\u0131nda yer verilen s\u0131ralamaya g\u00f6re yap\u0131l\u0131r.<\/p>\n

Y\u00f6netim, Disiplin ve Denetleme Kurullar\u0131nda asli\u00a0\u00fcyeliklerden herhangi bir nedenle ayr\u0131lma olmas\u0131\u00a0durumunda, ilgili se\u00e7im kurulu taraf\u0131ndan verilen mazbatada yer alan yedek\u00a0\u00fcyelerden en\u00a0\u00e7ok oy alanlar unvanlar\u0131na g\u00f6re getirilir.<\/p>\n

\u00dcyeler, oda veya birlik y\u00f6netim, denetleme ve disiplin kurullar\u0131ndan sadece birinde g\u00f6rev alabilirler.<\/p>\n

Se\u00e7imlerde, Kurullarda g\u00f6rev alacak Yeminli Mali M\u00fc\u015favir ve Serbest Muhasebeci Mali M\u00fc\u015favir say\u0131lar\u0131n\u0131n tespitinde Kanunun 35, 38 ve 39\u2019uncu madde h\u00fck\u00fcmlerindeki say\u0131lara uyulur.\u201d<\/p>\n

MADDE 11\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 56 nc\u0131\u00a0maddesinin, ikinci ve\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda yer alan\u00a0\u201cEkim ay\u0131n\u0131n\u201dibareleri\u00a0\u201cizleyen y\u0131l\u0131n Ocak ay\u0131n\u0131n\u201d\u00a0\u015feklinde de\u011fi\u015ftirilmi\u015f,\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131nda yer alan\u00a0\u201cmali i\u015fleri\u201d\u00a0ibaresinden sonra gelmek\u00a0\u00fczere\u00a0\u201cbuna g\u00f6re\u201d\u00a0ibaresi eklenmi\u015f\u00a0ve ayn\u0131\u00a0maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

\u201cBir y\u0131l i\u00e7in haz\u0131rlanan b\u00fct\u00e7enin dipnotuna,\u00a0\u00fc\u00e7\u00a0y\u0131l\u0131\u00a0kapsamak\u00a0\u00fczere izleyen y\u0131l b\u00fct\u00e7esinin y\u00fczde ondan a\u015fa\u011f\u0131olmamak\u00a0\u00fczere enflasyon oran\u0131\u00a0kadar art\u0131r\u0131laca\u011f\u0131\u00a0yaz\u0131l\u0131r. B\u00fct\u00e7ede, b\u00fct\u00e7elerin y\u00fczde onu tutar\u0131nda yedek\u00a0\u00f6denek ayr\u0131l\u0131r.\u0130lk y\u0131l\u0131n b\u00fct\u00e7esinde kullan\u0131lmayan\u00a0\u00f6denekler izleyen ikinci y\u0131l\u0131n b\u00fct\u00e7esine, ikinci y\u0131l b\u00fct\u00e7esinde kullan\u0131lmayan\u00f6denekler izleyen\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0y\u0131l b\u00fct\u00e7esine ba\u015flang\u0131\u00e7\u00a0\u00f6dene\u011fi olarak aktar\u0131l\u0131r.\u00a0\u0130kinci ve\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0y\u0131l b\u00fct\u00e7elerinde yeni bir fas\u0131l a\u00e7\u0131lma ihtiyac\u0131\u00a0do\u011fdu\u011funda, Y\u00f6netim Kurulu taraf\u0131ndan yeni fas\u0131l a\u00e7\u0131l\u0131r ve gerekli aktarmalar o y\u0131la ait yedek\u00a0\u00f6denekten yap\u0131l\u0131r. A\u00e7\u0131lan fas\u0131llar b\u00fct\u00e7enin di\u011fer h\u00fck\u00fcmlerine tabidir.\u201d<\/p>\n

MADDE 12\u00a0<\/b>\u2013<\/b>\u00a0Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 58 inci maddesinin ikinci f\u0131kras\u0131nda yer alan\u00a0\u201cher y\u0131l\u201d\u00a0ibaresi\u00a0\u201chaz\u0131rlanan B\u00fct\u00e7elerde\u201d\u00a0\u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 13\u00a0<\/b>\u2013<\/b>\u00a0Bu Y\u00f6netmelik yay\u0131m\u0131\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 14\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini T\u00fcrkiye Serbest Muhasebeci Mal\u00ee\u00a0M\u00fc\u015favirler ve Yeminli Mal\u00eeM\u00fc\u015favirler Odalar\u0131\u00a0Birli\u011fi Y\u00f6netim Kurulu y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00dcRK\u0130YE SERBEST MUHASEBEC\u0130\u00a0MAL\u0130\u00a0M\u00dc\u015eAV\u0130RLER VE\u00a0YEM\u0130NL\u0130\u00a0MAL\u0130 M\u00dc\u015eAV\u0130RLER ODALARI B\u0130RL\u0130\u011e\u0130\u00a0Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K Resmi Gazete,\u00a025 Aral\u0131k 2012\u00a0\u00a0SALI,\u00a0Say\u0131 : 28508,\u00a0T\u00fcrkiye Serbest Muhasebeci Mal\u00ee\u00a0M\u00fc\u015favirler ve Yeminli Mal\u00ee\u00a0M\u00fc\u015favirler Odalar\u0131\u00a0Birli\u011finden: MADDE 1\u00a0\u2013\u00a011\/6\/1990 tarihli ve 20545 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131\u00a0Birli\u011fi Y\u00f6netmeli\u011finin 1 inci maddesinde yer alan\u00a0\u201cSerbest Muhasebeciler,\u201d\u00a0ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. MADDE 2\u00a0\u2013\u00a0Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 7 nci maddesinin …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59],"tags":[42,139,5,840,97,43],"class_list":["post-218","post","type-post","status-publish","format-standard","","category-smmm","tag-degisiklik","tag-muhasebeciler","tag-serbest","tag-smmm","tag-ymm","tag-yonetmelik"],"yoast_head":"\nSMMM ve YMM Odalar\u0131 Birli\u011fi Y\u00f6netmeli\u011finde De\u011fi\u015fiklik<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/smmm-odalari-yonetmeligi-degisiklik\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SMMM ve YMM Odalar\u0131 Birli\u011fi Y\u00f6netmeli\u011finde De\u011fi\u015fiklik\" \/>\n<meta property=\"og:description\" content=\"T\u00dcRK\u0130YE SERBEST MUHASEBEC\u0130\u00a0MAL\u0130\u00a0M\u00dc\u015eAV\u0130RLER VE\u00a0YEM\u0130NL\u0130\u00a0MAL\u0130 M\u00dc\u015eAV\u0130RLER ODALARI B\u0130RL\u0130\u011e\u0130\u00a0Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K Resmi Gazete,\u00a025 Aral\u0131k 2012\u00a0\u00a0SALI,\u00a0Say\u0131 : 28508,\u00a0T\u00fcrkiye Serbest Muhasebeci Mal\u00ee\u00a0M\u00fc\u015favirler ve Yeminli Mal\u00ee\u00a0M\u00fc\u015favirler Odalar\u0131\u00a0Birli\u011finden: MADDE 1\u00a0\u2013\u00a011\/6\/1990 tarihli ve 20545 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131\u00a0Birli\u011fi Y\u00f6netmeli\u011finin 1 inci maddesinde yer alan\u00a0\u201cSerbest Muhasebeciler,\u201d\u00a0ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. 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