{"id":223,"date":"2012-12-25T00:14:27","date_gmt":"2012-12-24T22:14:27","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=223"},"modified":"2012-12-25T00:30:38","modified_gmt":"2012-12-24T22:30:38","slug":"smmm-staj-yonetmeliginde-degisiklik","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/smmm-staj-yonetmeliginde-degisiklik\/","title":{"rendered":"SMMM ve Serbest Muhasebecilik Staj Y\u00f6netmeli\u011finde De\u011fi\u015fiklik"},"content":{"rendered":"

SERBEST MUHASEBEC\u0130\u00a0MAL\u0130\u00a0M\u00dc\u015eAV\u0130RL\u0130K VE SERBEST\u00a0MUHASEBEC\u0130L\u0130K STAJ Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA 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>\u00a023\/8\/1997 tarihli ve 23089 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Serbest Muhasebecilik Staj Y\u00f6netmeli\u011finin 3\u00a0\u00fcnc\u00fc\u00a0maddesinde yer alan\u00a0\u201cSerbest Muhasebecilik,\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 4\u00a0\u00fcnc\u00fc\u00a0maddesinde yer alan\u00a0\u201cKanun\u201d\u00a0tan\u0131m\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015f,\u201cStaja Ba\u015flama De\u011ferlendirmesi\u201d\u00a0tan\u0131m\u0131\u00a0y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f\u00a0ve yerine\u00a0\u201cStaja Giri\u015f\u00a0S\u0131nav\u0131\u201d\u00a0tan\u0131m\u0131\u00a0eklenmi\u015ftir.<\/p>\n

\u201cKanun: 3568 say\u0131l\u0131\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununu,\u201d<\/p>\n

\u201cStaja giri\u015f\u00a0s\u0131nav\u0131: Staj\u00a0\u00f6ncesinde, T\u00dcRMOB taraf\u0131ndan yap\u0131lacak ya da\u00a0\u00dcniversite veya\u00a0\u00d6SYM gibi kurumlara T\u00dcRMOB taraf\u0131ndan yapt\u0131r\u0131lacak olan, mesle\u011fe giri\u015f\u00a0i\u00e7in gerekli temel bilgi ve formasyonun mevcudiyetinin\u00f6l\u00e7\u00fclece\u011fi, de\u011ferlendirme esaslar\u0131\u00a0T\u00dcRMOB (TESMER) taraf\u0131ndan belirlenen s\u0131nav\u0131,\u201d<\/p>\n

MADDE 3\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (c) ve (d) bentleri a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cc) Staja giri\u015f\u00a0s\u0131nav\u0131n\u0131\u00a0kazananlar\u0131n staj\u0131\u00a0tamamlayabilmesi i\u00e7in, TESMER taraf\u0131ndan d\u00fczenlenen e\u011fitim programlar\u0131n\u0131\u00a0tamamlay\u0131p e\u011fitim program\u0131\u00a0sonunda yap\u0131lacak s\u0131navlarda ba\u015far\u0131l\u0131\u00a0olmas\u0131\u00a0ve staja ili\u015fkin meslek mensubunca d\u00fczenlenecek tezkiyelerde olumlu de\u011ferlendirme alm\u0131\u015f\u00a0olmas\u0131\u00a0\u015fartt\u0131r.<\/p>\n

d) Tezkiye olumlu de\u011ferlendirme\u00a0\u00f6l\u00e7\u00fct\u00fc, 100\u00a0\u00fczerinden yap\u0131lacak de\u011ferlendirmede 80 ve\u00a0\u00fczeri notu ifade eder.\u201d<\/p>\n

MADDE 4\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 6 nc\u0131\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (a), (c) ve (d) bentleri a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201ca) Meslek eti\u011fini ve meslek bilincini yerle\u015ftirmek,\u201d<\/p>\n

\u201cc) Yabanc\u0131\u00a0dil ve bilgi teknolojileri e\u011fitimine olanak sa\u011flamak,\u201d<\/p>\n

\u201cd) Mesleki uygulamalarda uluslararas\u0131\u00a0ve ulusal standartlar\u0131\u00a0etkin k\u0131lmakt\u0131r.\u201d<\/p>\n

MADDE 5\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 7 nci maddesi a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c<\/b>MADDE 7\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Serbest muhasebeci mali m\u00fc\u015favirlik staj\u0131na ba\u015flamak i\u00e7in Kanunun 4\u00a0\u00fcnc\u00fc\u00a0maddesindeki genel\u015fartlar ile 5\/A-a maddesindeki\u00a0\u00f6\u011frenim\u00a0\u015fartlar\u0131n\u0131\u00a0haiz, staja giri\u015f\u00a0s\u0131nav\u0131ndan en az 60 puan alm\u0131\u015f\u00a0ve Birlik taraf\u0131ndan belirlenen staj giderlerini yat\u0131rm\u0131\u015f\u00a0olmak gerekir.\u201d<\/p>\n

MADDE 6\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 8 inci maddesi a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c<\/b>MADDE 8\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Serbest Muhasebeci Mali M\u00fc\u015favir adaylar\u0131\u00a0i\u00e7in staj s\u00fcresi 3 y\u0131ld\u0131r.<\/p>\n

Staj, m\u00fccbir sebepler ve yurt d\u0131\u015f\u0131\u00a0e\u011fitim ile yurt d\u0131\u015f\u0131\u00a0\u00e7al\u0131\u015fma d\u0131\u015f\u0131nda kesintisiz olarak yap\u0131l\u0131r.<\/p>\n

Aday meslek mensuplar\u0131, m\u00fccbir sebeplerin ortadan kalkt\u0131\u011f\u0131\u00a0andan itibaren 15 g\u00fcn i\u00e7erisinde kay\u0131tl\u0131\u00a0oldu\u011fu TESMER\u00a0\u015eubesi veya Odaya m\u00fccbir sebepleri g\u00f6steren belgelerle birlikte durumu yaz\u0131l\u0131\u00a0olarak bildirir.<\/p>\n

Yurt d\u0131\u015f\u0131\u00a0e\u011fitim ve yurt d\u0131\u015f\u0131\u00a0\u00e7al\u0131\u015fma\u00a0\u00f6ncesinde TESMER\u2019e yaz\u0131l\u0131\u00a0olarak ba\u015fvuru yap\u0131lmas\u0131\u00a0ve izin al\u0131nmas\u0131gerekir. TESMER, ba\u015fvuru\u00a0\u00fczerine yap\u0131lacak de\u011ferlendirme sonras\u0131\u00a0yurt d\u0131\u015f\u0131\u00a0e\u011fitim ya da yurt d\u0131\u015f\u0131\u00a0\u00e7al\u0131\u015fma i\u00e7in izin verebilir.<\/p>\n

M\u00fccbir sebepler ve yurt d\u0131\u015f\u0131\u00a0e\u011fitim ile yurt d\u0131\u015f\u0131\u00a0\u00e7al\u0131\u015fmadan dolay\u0131\u00a0eksik kalan staj s\u00fcresi TESMER\u00a0\u015eubesi Y\u00f6netim Kurulu karar\u0131\u00a0ile tamamlat\u0131l\u0131r.<\/p>\n

M\u00fccbir sebepler, staj\u0131n fiilen yap\u0131lmas\u0131na engel olacak derecede a\u011f\u0131r kaza, a\u011f\u0131r hastal\u0131k ve tutukluluk hali ile yang\u0131n, yer sars\u0131nt\u0131s\u0131, su basmas\u0131\u00a0gibi afetler ve ki\u015finin iradesi d\u0131\u015f\u0131nda meydana gelen durumlar veya askerlik gibi hallerdir.\u201d<\/p>\n

MADDE 7\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 9 uncu maddesinin ba\u015fl\u0131\u011f\u0131\u00a0\u201cStaj ve Staj S\u00fcresinden Say\u0131lan Hizmetler\u201d\u015feklinde ve ikinci f\u0131kras\u0131n\u0131n (a) ve (b) bentleri a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015f, (c) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

\u201ca) Serbest Muhasebeci Mali M\u00fc\u015favirlik staj\u0131, ba\u011f\u0131ms\u0131z\u00a0\u00e7al\u0131\u015fan serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favir yan\u0131nda veya\u00a0\u015firketlerinde yap\u0131l\u0131r. Staja ba\u015flayabilmek i\u00e7in staja giri\u015f\u00a0s\u0131nav\u0131n\u0131\u00a0kazanmak ve Birlik taraf\u0131ndan kurulan TESMER\u2019in e\u011fitim program\u0131n\u0131\u00a0tamamlay\u0131p ba\u015far\u0131l\u0131\u00a0olmak\u00a0\u015fartt\u0131r. TESMER\u2019in kurs ve seminerlerinde ge\u00e7en ve alt\u0131\u00a0ay\u0131\u00a0a\u015fmayan s\u00fcreler, staj s\u00fcresinden say\u0131l\u0131r. Kurs ve seminerlerde ge\u00e7en ve alt\u0131\u00a0ay\u0131\u00a0a\u015fmayan s\u00fcrelerin stajdan say\u0131lmas\u0131na ili\u015fkin esaslar TESMER Y\u00f6netim Kurulunca belirlenir. Kanunun 6 nc\u0131\u00a0maddesinin ikinci f\u0131kras\u0131n\u0131n (a), (b), (c), (d), (e), (f), (g), (h) ve (i) bentlerindeki stajdan say\u0131lan hizmetlerde bulunanlar bu f\u0131kra kapsam\u0131d\u0131\u015f\u0131ndad\u0131r.<\/p>\n

b) Kanunun 6 nc\u0131\u00a0maddesinin ikinci f\u0131kras\u0131nda belirtilen hizmet s\u00fcreleri staj s\u00fcresinden say\u0131l\u0131r. Kanunun 6 nc\u0131maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen g\u00f6revin vekaleten yerine getirilmesi durumunda, vekalet s\u00fcreleri staj s\u00fcresinden say\u0131lmaz.<\/p>\n

S\u00fcreler, hizmetin yerine getirildi\u011fi kurumlarca d\u00fczenlenen hizmet cetveli ile belgelendirilir. Hizmet s\u00fcrelerini g\u00f6steren belgeler, TESMER taraf\u0131ndan belirlenir ve TESMER ve T\u00dcRMOB\u2019un internet sitelerinde duyurulur.\u201d<\/p>\n

MADDE 8\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 10 uncu maddesinin ba\u015fl\u0131\u011f\u0131\u00a0ve birinci f\u0131kras\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cStaj Program<\/b>\u0131<\/b>\u00a0ve Zorunlu E<\/b>\u011f<\/b>itim<\/b>\u201d<\/p>\n

\u201cStaj konular\u0131,\u00a0\u00e7al\u0131\u015fma programlar\u0131\u00a0ve staja ili\u015fkin zorunlu e\u011fitim program\u0131\u00a0TESMER taraf\u0131ndan haz\u0131rlan\u0131r. Adaylar, staj\u0131n ba\u015flad\u0131\u011f\u0131\u00a0tarihten itibaren, staj s\u00fcresince zorunlu e\u011fitime tabi tutulurlar. Bu e\u011fitime kat\u0131lmayan adaylar\u0131n staj\u0131\u00a0iptal edilir. Zorunlu e\u011fitim program\u0131; staj s\u00fcresinin tamam\u0131\u00a0i\u00e7in bir b\u00fct\u00fcn olarak uygulan\u0131r.\u201d<\/p>\n

MADDE 9\u00a0<\/b>\u2013<\/b>\u00a0Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 11 inci maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c\u0130lgili Oda, staja ba\u015flayanlar i\u00e7in elektronik ortamda aday meslek mensubu k\u00fct\u00fc\u011f\u00fcn\u00fc\u00a0tutar. Meslek mensubu olanlar\u0131n bu kay\u0131tlar\u0131\u00a0kapat\u0131l\u0131r ve elektronik ortamda tutulan meslek k\u00fct\u00fc\u011f\u00fcne kayd\u0131\u00a0yap\u0131l\u0131r.\u201d<\/p>\n

MADDE 10\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 12 nci maddesine\u00a0\u201cbir ay i\u00e7inde\u201d\u00a0ibaresinden sonra gelmek\u00a0\u00fczere\u00a0\u201cBirlik ve TESMER\u2019in internet sitelerinde\u201d\u00a0ibaresi eklenmi\u015ftir.<\/p>\n

MADDE 11\u00a0<\/b>\u2013<\/b>\u00a0Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 15 inci maddesi a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c<\/b>MADDE 15\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Serbest Muhasebeci Mali M\u00fc\u015favir adaylar\u0131\u00a0stajlar\u0131n\u0131\u00a0Yeminli Mali M\u00fc\u015favir veya Serbest Muhasebeci Mali M\u00fc\u015favirlerin yan\u0131nda ve\/veya onlar\u0131n denetim ve g\u00f6zetiminde yapabilirler. Kanunun ge\u00e7ici 11 inci maddesi sakl\u0131d\u0131r.\u201d<\/p>\n

MADDE 12\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 20 nci maddesinde yer alan\u00a0\u201c1475\u201d\u00a0ibaresi\u00a0\u201c4857\u201d\u00a0\u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 13\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 22 nci maddesinin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131\u00a0y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, d\u00f6rd\u00fcnc\u00fc\u00a0f\u0131kras\u0131a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cAday meslek mensuplar\u0131n\u0131n sigorta primlerine ili\u015fkin bildirgeler TESMER taraf\u0131ndan staj s\u00fcresince takip edilir. Meslek mensubunca primi\u00a0\u00f6denmeyen aday meslek mensubunun staj yeri de\u011fi\u015ftirilir. Aday meslek mensubunun sigorta primini\u00a0\u00f6demeyen meslek mensubu hakk\u0131nda disiplin h\u00fck\u00fcmleri uygulan\u0131r.\u201d<\/p>\n

MADDE 14\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Ayn\u0131\u00a0Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici 2 nci madde eklenmi\u015ftir.<\/p>\n

\u201c<\/b>GE<\/b>\u00c7<\/b>ICI MADDE 2\u00a0<\/b>\u2013<\/b>\u00a05786 say\u0131l\u0131\u00a0Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 26\/7\/2008 tarihinden\u00a0\u00f6nce Serbest Muhasebeci Mali M\u00fc\u015favirlik staj\u0131na ba\u015flam\u0131\u015f\u00a0olanlar hakk\u0131nda bu tarihten\u00a0\u00f6nceki h\u00fck\u00fcmler uygulan\u0131r.\u201d<\/p>\n

MADDE 15\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Bu Y\u00f6netmelik yay\u0131m\u0131\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 16\u00a0<\/b>\u2013<\/b>\u00a0<\/b>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Birlik Y\u00f6netim Kurulu Ba\u015fkan\u0131\u00a0y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

SERBEST MUHASEBEC\u0130\u00a0MAL\u0130\u00a0M\u00dc\u015eAV\u0130RL\u0130K VE SERBEST\u00a0MUHASEBEC\u0130L\u0130K STAJ Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA 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\u00a023\/8\/1997 tarihli ve 23089 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Serbest Muhasebecilik Staj Y\u00f6netmeli\u011finin 3\u00a0\u00fcnc\u00fc\u00a0maddesinde yer alan\u00a0\u201cSerbest Muhasebecilik,\u201d\u00a0ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. MADDE 2\u00a0\u2013\u00a0Ayn\u0131\u00a0Y\u00f6netmeli\u011fin 4\u00a0\u00fcnc\u00fc\u00a0maddesinde yer alan\u00a0\u201cKanun\u201d\u00a0tan\u0131m\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015f,\u201cStaja Ba\u015flama De\u011ferlendirmesi\u201d\u00a0tan\u0131m\u0131\u00a0y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f\u00a0ve yerine\u00a0\u201cStaja Giri\u015f\u00a0S\u0131nav\u0131\u201d\u00a0tan\u0131m\u0131\u00a0eklenmi\u015ftir. …<\/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":[42,140,5,840,60,141,43],"class_list":["post-223","post","type-post","status-publish","format-standard","","category-smmm","tag-degisiklik","tag-muhasebeci","tag-serbest","tag-smmm","tag-staj","tag-turmob","tag-yonetmelik"],"yoast_head":"\nSMMM ve Serbest Muhasebecilik Staj 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=\"https:\/\/www.muhasebedersleri.com\/haber\/smmm-staj-yonetmeliginde-degisiklik\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SMMM ve Serbest Muhasebecilik Staj Y\u00f6netmeli\u011finde De\u011fi\u015fiklik\" \/>\n<meta property=\"og:description\" content=\"SERBEST MUHASEBEC\u0130\u00a0MAL\u0130\u00a0M\u00dc\u015eAV\u0130RL\u0130K VE SERBEST\u00a0MUHASEBEC\u0130L\u0130K STAJ Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA 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\u00a023\/8\/1997 tarihli ve 23089 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Serbest Muhasebecilik Staj Y\u00f6netmeli\u011finin 3\u00a0\u00fcnc\u00fc\u00a0maddesinde yer alan\u00a0\u201cSerbest Muhasebecilik,\u201d\u00a0ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. 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