{"id":511,"date":"2013-01-05T00:10:41","date_gmt":"2013-01-04T22:10:41","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=511"},"modified":"2013-12-01T11:29:35","modified_gmt":"2013-12-01T09:29:35","slug":"smmm-odalar-birligi-denetimi","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/smmm-odalar-birligi-denetimi\/","title":{"rendered":"SMMM Odalar Birli\u011finin Denetimi"},"content":{"rendered":"

Resmi Gazete,\u00a05 Ocak\u00a02013\u00a0\u00a0CUMARTES\u0130,\u00a0Say\u0131 : 28519,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130\u00a0M\u00dc\u015eAV\u0130RLER ODALARI \u0130LE T\u00dcRK\u0130YE SERBEST MUHASEBEC\u0130\u00a0MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u00a0ODALARI B\u0130RL\u0130\u011e\u0130N\u0130N ORGANLARININ DENET\u0130M\u0130\u00a0HAKKINDA Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/strong><\/p>\n

MADDE 1 \u2013<\/b>\u00a024\/11\/1994\u00a0tarihli ve 22121 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 ile T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011finin Organlar\u0131n\u0131n Denetimi Hakk\u0131ndaki Y\u00f6netmeli\u011fin 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan \u201cKanun\u201d ve \u201cDenetim Eleman\u0131\u201d tan\u0131mlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

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

\u201cDenetim Eleman\u0131: Vergi M\u00fcfetti\u015fini,\u201d<\/p>\n

MADDE 2 \u2013<\/b>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 5 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMadde 5 \u2013\u00a0<\/b>Bu Y\u00f6netmelik \u00e7er\u00e7evesinde Birli\u011fin ve odalar\u0131n denetimi Bakanl\u0131k Makam\u0131n\u0131n Onay\u0131 ile denetim elemanlar\u0131 taraf\u0131ndan yap\u0131l\u0131r.\u201d<\/p>\n

MADDE 3 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 6\u00a0nc\u0131\u00a0maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMadde 6 \u2013\u00a0<\/b>Birlik ve odalar\u0131n denetimini yapan denetim elemanlar\u0131, inceleme sonucunda d\u00fczenleyecekleri raporun asl\u0131n\u0131 ve onayl\u0131 bir \u00f6rne\u011fini Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na; su\u00e7 unsuru ta\u015f\u0131yan hususlar\u0131 tespit ettikleri takdirde, d\u00fczenleyecekleri raporun bir \u00f6rne\u011fini ise il Cumhuriyet savc\u0131l\u0131\u011f\u0131na g\u00f6nderirler.\u201d<\/p>\n

MADDE 4 \u2013\u00a0<\/b>Ayn\u0131 Y\u00f6netmeli\u011fin 12\u00a0nci\u00a0maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

\u201c\u0130nceleme sonucunda, kanun ve y\u00f6netmeliklerde belirtilen h\u00fck\u00fcmlere uyup uymad\u0131klar\u0131 denetim raporunda belirtilir. Bakanl\u0131k\u00e7a yap\u0131lacak de\u011ferlendirme sonucunda rapor gere\u011fi yap\u0131lmak \u00fczere, Birlik ve odalara g\u00f6nderilir.\u201d<\/p>\n

MADDE 5 \u2013<\/b>\u00a0Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 6 \u2013\u00a0<\/b>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a05 Ocak\u00a02013\u00a0\u00a0CUMARTES\u0130,\u00a0Say\u0131 : 28519,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130\u00a0M\u00dc\u015eAV\u0130RLER ODALARI \u0130LE T\u00dcRK\u0130YE SERBEST MUHASEBEC\u0130\u00a0MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u00a0ODALARI B\u0130RL\u0130\u011e\u0130N\u0130N ORGANLARININ DENET\u0130M\u0130\u00a0HAKKINDA Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1 \u2013\u00a024\/11\/1994\u00a0tarihli ve 22121 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 ile T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53,28],"tags":[256,255,840,43],"class_list":["post-511","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-denetim","tag-odalar","tag-smmm","tag-yonetmelik"],"yoast_head":"\nSMMM Odalar Birli\u011finin Denetimi<\/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-odalar-birligi-denetimi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SMMM Odalar Birli\u011finin Denetimi\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a05 Ocak\u00a02013\u00a0\u00a0CUMARTES\u0130,\u00a0Say\u0131 : 28519,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130\u00a0M\u00dc\u015eAV\u0130RLER ODALARI \u0130LE T\u00dcRK\u0130YE SERBEST MUHASEBEC\u0130\u00a0MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u00a0ODALARI B\u0130RL\u0130\u011e\u0130N\u0130N ORGANLARININ DENET\u0130M\u0130\u00a0HAKKINDA Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1 \u2013\u00a024\/11\/1994\u00a0tarihli ve 22121 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 ile T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve …\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/haber\/smmm-odalar-birligi-denetimi\/\" \/>\n<meta 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