{"id":2089,"date":"2015-08-25T06:30:15","date_gmt":"2015-08-25T06:30:15","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2089"},"modified":"2015-08-25T06:32:15","modified_gmt":"2015-08-25T06:32:15","slug":"spk-da-bagimsiz-denetci-ve-bagimsiz-denetim-kuruluslarinin-sorumlulugu","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/spk-da-bagimsiz-denetci-ve-bagimsiz-denetim-kuruluslarinin-sorumlulugu.html","title":{"rendered":"Spk&#8217; da Ba\u011f\u0131ms\u0131z Denet\u00e7i ve Ba\u011f\u0131ms\u0131z Denetim Kurulu\u015flar\u0131n\u0131n Sorumlulu\u011fu"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"color: #000000;\">SERMAYE P\u0130YASASI KANUNUNDA<\/span><br \/>\n<span style=\"color: #000000;\">BA\u011eIMSIZ DENET\u00c7\u0130 VE BA\u011eIMSIZ DENET\u0130M KURULU\u015eLARININ SORUMLULU\u011eU<\/span><\/p>\n<p style=\"text-align: justify;\">\n<p><span style=\"color: #000000;\">\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\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\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\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 <strong>\u00d6zkan ZEYREK<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">\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\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\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ba\u011f\u0131ms\u0131z Denet\u00e7i (SPK)<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">G\u0130R\u0130\u015e\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :<\/span><\/strong><br \/>\n<span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6362 Say\u0131l\u0131 30.12.2012 tarih ve 28513 numaral\u0131 Resmi Gazetede yay\u0131nlanm\u0131\u015f bulunan Sermaye Piyasas\u0131 Kanunun da Ba\u011f\u0131ms\u0131z Denet\u00e7i ve Ba\u011f\u0131ms\u0131z Denetim Kurulu\u015flar\u0131n\u0131n sorumluluklar\u0131 bu yaz\u0131n\u0131n\u0131n konusunu olu\u015fturmaktad\u0131r.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">A\u00c7IKLAMA\u00a0 :<\/span><\/strong><br \/>\n<strong><span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130ZAHNAMEDEN SORUMLU K\u0130\u015e\u0130LER :<\/span><\/strong><br \/>\n<span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sermaye Piyasas\u0131 Kanununun izahnameden sorumlu ki\u015filer ba\u015fl\u0131\u011f\u0131n\u0131 d\u00fczenleyen 10.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 maddesinin 2. f\u0131kras\u0131 \u2018\u2019Ba\u011f\u0131ms\u0131z denetim, derecelendirme ve de\u011ferleme kurulu\u015flar\u0131 gibi izahnamede yer almak \u00fczere haz\u0131rlanan raporlar\u0131 haz\u0131rlayan ki\u015fi ve kurumlarda haz\u0131rlad\u0131klar\u0131 raporlarda yer alan yanl\u0131\u015f, yan\u0131lt\u0131c\u0131 ve eksik bilgilerden bu kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde sorumludur.\u2019\u2019 \u015feklinde d\u00fczenlenmi\u015ftir.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">KAR PAYI AVANSI:<\/span><\/strong><br \/>\n<span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sermaye Piyasas\u0131 Kanununun 20. maddesinin 2. f\u0131kras\u0131\u00a0 \u2018\u2019Kusurlar\u0131na ve durumun gereklerine g\u00f6re zararlar kendilerine y\u00fckletilebildi\u011fi \u00f6l\u00e7\u00fcde y\u00f6netim kurulu \u00fcyeleri ve haz\u0131rlad\u0131klar\u0131 raporlarla s\u0131n\u0131rl\u0131 olarak ba\u011f\u0131ms\u0131z denetim yapanlar, ara d\u00f6nem finansal tablolar\u0131n ger\u00e7e\u011fi d\u00fcr\u00fcst bir \u015fekilde yans\u0131tmamas\u0131ndan ve ya mevzuat ile muhasebe ilke ve kurallar\u0131na uygun olarak d\u00fczenlenmemi\u015f olmas\u0131 nedeniyle da\u011f\u0131t\u0131lan kar pay\u0131 avans\u0131n\u0131n do\u011fru olmamas\u0131ndan do\u011fan zararlar i\u00e7in ortakl\u0131\u011fa, pay sahiplerine, ortakl\u0131k alacaklar\u0131na ve ayr\u0131ca do\u011frudan do\u011fruya olmak \u00fczere kar pay\u0131 avans\u0131n\u0131n kararla\u015ft\u0131r\u0131ld\u0131\u011f\u0131 veya \u00f6dendi\u011fi hesap d\u00f6nemi i\u00e7inde pay iktisap etmi\u015f bulunan ki\u015filere kar\u015f\u0131 sorumludur. Hukuki sorumluluk do\u011furan hallerin varl\u0131\u011f\u0131 halinde, pay sahipleri ve y\u00f6netim kurulu \u00fcyeleri taraf\u0131ndan karar\u0131n ilan\u0131ndan itibaren otuz g\u00fcn i\u00e7inde 18. maddenin alt\u0131nc\u0131 f\u0131kras\u0131na g\u00f6re iptal davas\u0131 a\u00e7abilir.\u2019\u2019 demektedir.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">KAMUYU AYDINLATMA BELGELER\u0130NDEN DOGAN SORUMLULUK:<\/span><\/strong><br \/>\n<span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kanunun 32\/1. Maddesine g\u00f6re, \u2018\u201910. madde \u00e7er\u00e7evesinde, ayn\u0131 maddede sorumlu oldu\u011fu belirtilen ki\u015filer ile mevzuat uyar\u0131nca izahname, pay al\u0131m tekliflerinde bilgi formu, \u00f6zel durum a\u00e7\u0131klamas\u0131, birle\u015fme ve b\u00f6l\u00fcnme i\u015flemlerinde haz\u0131rlanacak duyuru metinleri, borsada i\u015flem g\u00f6rme duyurusu ve finansal raporlar gibi kurulca kamuyu ayd\u0131nlatma amac\u0131 ile d\u00fczenlenmesi \u00f6ng\u00f6r\u00fclen sair kamuyu ayd\u0131nlatma belgelerini imzalayarak veya bu belgeler kendi ad\u0131na imzalanan t\u00fczel ki\u015filer bu belgelerde yer alan yanl\u0131\u015f, yan\u0131lt\u0131c\u0131 veya eksik bilgilerden kaynaklanan zararlardan m\u00fcteselsilen sorumludur.\u2019\u2019 Yine Kanunun 32\/2 maddesi, \u2018\u2019Ba\u011f\u0131ms\u0131z denetim ve derecelendirme ve de\u011ferleme kurulu\u015flar\u0131 gibi kamuyu ayd\u0131nlatma belgelerinde yer alan veya\u00a0 bu belgelere dayanak olmak \u00fczere haz\u0131rlanan raporlar\u0131 haz\u0131rlayan ki\u015fi ve kurumlar da bu kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde sorumludur.\u2019\u2019 \u015eeklinde d\u00fczenlenmi\u015ftir.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">SORUMLULUK:<\/span><\/strong><br \/>\n<span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sermaye piyasas\u0131 kanununun 63. maddesi Ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n sorumlulu\u011funu d\u00fczenlemi\u015f olup madde h\u00fckm\u00fc; \u2018\u2019Ba\u011f\u0131ms\u0131z denetim kurumlar\u0131, g\u00f6revlerinin kapsam\u0131yla s\u0131n\u0131rl\u0131 olmak \u00fczere, denetledikleri finansal tablo ve raporlar\u0131n mevzuata uygun olarak denetlenmemesi nedeniyle do\u011fabilecek zararlardan raporu imzalayanlarla birlikte sorumludur. Ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 ile derecelendirme ve de\u011ferleme kurulu\u015flar\u0131, faaliyetleri neticesinde d\u00fczenledikleri raporlarda yer alan yanl\u0131\u015f ve eksik bilgiler dolay\u0131s\u0131yla neden olduklar\u0131 zararlardan sorumludurlar.\u2019\u2019 \u015feklindedir. <\/span><\/p>\n<p style=\"text-align: justify;\">\n<strong><span style=\"color: #000000;\">YASAL DEFTERLERDE, MUHASEBE KAYITLARINDA VE F\u0130NANSAL TABLO VE RAPORLARDA USULS\u00dcZL\u00dcK:<\/span><\/strong><br \/>\n<span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sermaye Piyasas\u0131 Kanununun 112. maddesinin 1.f\u0131kras\u0131 \u00e7 bendi , \u2018\u2019Yanl\u0131\u015f veya yan\u0131lt\u0131c\u0131 ba\u011f\u0131ms\u0131z denetim ve de\u011ferleme raporu d\u00fczenleyenler ile d\u00fczenlenmesini sa\u011flayan ihra\u00e7\u00e7\u0131lar\u0131n sorumlu y\u00f6netim kurulu \u00fcyeleri ve sorumlu y\u00f6neticileri 5237 say\u0131l\u0131 kanunun ilgili h\u00fck\u00fcmlerine g\u00f6re cezaland\u0131r\u0131l\u0131r. Ancak \u00f6zel belgede sahtecilik su\u00e7undan dolay\u0131 cezaya h\u00fckmedilebilmek i\u00e7in, sahte belgenin kullan\u0131lm\u0131\u015f olmas\u0131 \u015fart\u0131 aranmaz.\u2019\u2019 demektedir.<\/span><\/p>\n<p><strong><span style=\"color: #000000;\">SONU\u00c7<\/span><\/strong><br \/>\n<span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6362 say\u0131l\u0131 Sermaye piyasas\u0131 Kanunu\u2019nun farkl\u0131 maddelerinde Ba\u011f\u0131ms\u0131z Denet\u00e7i ve Ba\u011f\u0131ms\u0131z Denetim Kurulu\u015flar\u0131n\u0131n sorumluluklar\u0131 belirlemi\u015ftir. Kanunda d\u00fczenlenen bu maddeler s\u0131ras\u0131yla; izahnameden sorumlu ki\u015filer, kar pay\u0131 avans\u0131, kamuyu ayd\u0131nlatma belgelerinden do\u011fan sorumluluk, ba\u011f\u0131ms\u0131z denetim kurumlar\u0131n\u0131n sorumlulu\u011fu \u015feklinde s\u0131ralanabilir. Yasal defterlerde, muhasebe kay\u0131tlar\u0131nda ve finansal tablo ve raporlarda usuls\u00fczl\u00fck ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131yan madde ise, ba\u011f\u0131ms\u0131z denet\u00e7i ve bunlar\u0131n ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131na ait sorumluluklar\u0131 a\u00e7\u0131klam\u0131\u015ft\u0131r. Bu maddenin ihlal edilmesi durumunda\u00a0 ise sorumlu olan ki\u015filer 5237 say\u0131l\u0131 TCK\u2019n\u0131n ilgili maddelerine g\u00f6re cezaland\u0131r\u0131laca\u011f\u0131 belirtilmi\u015ftir.<\/span><\/p>\n<p><span style=\"color: #000000;\">KAYNAK\u00c7A<\/span><br \/>\n<span style=\"color: #000000;\"><strong>SPK Kanunu<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/span><br \/>\n<span style=\"color: #000000;\">\u00a0\u00a0\u00a0 \u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>SERMAYE P\u0130YASASI KANUNUNDA BA\u011eIMSIZ DENET\u00c7\u0130 VE BA\u011eIMSIZ DENET\u0130M KURULU\u015eLARININ SORUMLULU\u011eU \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\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\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\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 \u00d6zkan ZEYREK \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\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\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ba\u011f\u0131ms\u0131z Denet\u00e7i (SPK) G\u0130R\u0130\u015e\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6362 Say\u0131l\u0131 30.12.2012 tarih ve 28513 numaral\u0131 Resmi Gazetede yay\u0131nlanm\u0131\u015f bulunan Sermaye Piyasas\u0131 Kanunun da Ba\u011f\u0131ms\u0131z Denet\u00e7i ve Ba\u011f\u0131ms\u0131z Denetim Kurulu\u015flar\u0131n\u0131n sorumluluklar\u0131 bu yaz\u0131n\u0131n\u0131n konusunu olu\u015fturmaktad\u0131r. A\u00c7IKLAMA\u00a0 : \u00a0\u00a0\u00a0\u00a0\u00a0 \u0130ZAHNAMEDEN SORUMLU K\u0130\u015e\u0130LER : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Sermaye [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":2072,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[57],"tags":[264],"views":1809,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2089"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=2089"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2089\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2072"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}