Sayg\u0131de\u011fer meslekta\u015flar\u0131m\u0131z ; KGK 18\/11\/2015 Tarihinde ba\u011f\u0131ms\u0131z denetim y\u00f6netmeli\u011finde de\u011fi\u015fiklik yap\u0131lmas\u0131na dair bir y\u00f6netim tasla\u011f\u0131 yay\u0131nlam\u0131\u015ft\u0131r. Taslak hakk\u0131nda ki g\u00f6r\u00fc\u015flerinizi, dernek mail adresimiz : baduder@hotmail.com.tr adresine mail olarak iletiniz. G\u00f6r\u00fc\u015fler toplu olarak Kamu g\u00f6zetim Kurumu’ na verilecektir.<\/p>\n
Sayg\u0131lar\u0131m\u0131zla<\/p>\n
Baduder Y\u00f6netim Kurulu<\/strong><\/p>\n \n BA\u011eIMSIZ DENET\u0130M Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K TASLA\u011eI MADDE<\/strong><\/p>\n 1- 26\/12\/2012 tarihli ve 28509 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. “c) Ba\u011f\u0131ms\u0131z denetim ekibi: Denetimi y\u00fcr\u00fcten sorumlu denet\u00e7i, ba\u011f\u0131ms\u0131z denet\u00e7iler ve di\u011fer personel ile denetim \u015firketi veya denetim a\u011f\u0131na d\u00e2hil \u015firket taraf\u0131ndan g\u00f6revlendirilen, denetimle ilgili prosed\u00fcrleri uygulayan di\u011fer ki\u015fileri,” MADDE 2- Ayn\u0131 Y\u00f6netmeli\u011fin 29 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. “a) 6102 say\u0131l\u0131 Kanunun 397 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca denetime tabi olanlara ili\u015fkin yap\u0131lacak denetimlerde; s\u00f6zle\u015fmenin dayana\u011f\u0131n\u0131 te\u015fkil eden genel kurul karar\u0131 veya mahkeme karar\u0131n\u0131n, genel kurul organ\u0131 bulunmayan i\u015fletmelerde ise denet\u00e7i se\u00e7meye yetkili organ\u0131n\u0131n karar\u0131n\u0131n tarih ve say\u0131s\u0131,” MADDE 3- Ayn\u0131 Y\u00f6netmeli\u011fin 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. “b) Denetim s\u00f6zle\u015fmelerini ve denetim raporlar\u0131n\u0131 imza tarihinden itibaren, di\u011fer hizmetlere ili\u015fkin s\u00f6zle\u015fmelerle ilgili olarak Kurum taraf\u0131ndan istenecek bilgileri ise tebli\u011f tarihinden itibaren en ge\u00e7 30 g\u00fcn i\u00e7inde,” MADDE 4- Ayn\u0131 Y\u00f6netmeli\u011fin Ge\u00e7ici 1 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (b) bendinde yer alan “meslek mensubu olmalar\u0131” ibaresi, “girdikleri s\u0131navlar sonucunda meslek mensubu olmaya hak kazanmalar\u0131” \u015feklinde de\u011fi\u015ftirilmi\u015ftir. MADDE 5- Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer. MADDE 6- Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Ba\u015fkan y\u00fcr\u00fct\u00fcr. Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin Tarihi Say\u0131s\u0131 26\/12\/2012 28509 Y\u00f6netmelikte De\u011fi\u015fiklik Yapan Y\u00f6netmeliklerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazetelerin Tarihi Say\u0131s\u0131 1. 21\/10\/2014 29152 GEREK\u00c7E MADDE 1- De\u011fi\u015fiklik ile; Kurumumuz taraf\u0131ndan 2\/10\/2013 tarih ve 28783 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan T\u00fcrkiye Denetim Standartlar\u0131ndan Kalite Kontrol Standard\u0131 1 (T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No:1)” i\u00e7erisinde yer alan ba\u011f\u0131ms\u0131z denetim ekibi tan\u0131m\u0131yla uyumla\u015ft\u0131r\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r. MADDE 2 – Bendin mevcut haline g\u00f6re t\u00fcm denetim s\u00f6zle\u015fmelerinde belirtilmesi zorunlu olan genel kurul karar\u0131 veya mahkeme karar\u0131n\u0131n tarih ve say\u0131s\u0131n\u0131n, sadece 6102 say\u0131l\u0131 Kanunun 397 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca denetime tabi olanlara ili\u015fkin yap\u0131lacak denetimlere ait s\u00f6zle\u015fmelerde bildirilmesine ve bu kapsamda olmakla birlikte genel kurul organ\u0131 bulunmayan i\u015fletmelerin denet\u00e7i se\u00e7meye yetkili organ\u0131n\u0131n karar\u0131n\u0131n bildirilece\u011fine y\u00f6nelik d\u00fczenleme yap\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r. MADDE 3 – Yap\u0131lan de\u011fi\u015fiklikle denetim raporlar\u0131 i\u00e7in de bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015f ve bildirimde bulunma s\u00fcresi 10 g\u00fcnden 30 g\u00fcne \u00e7\u0131kar\u0131larak s\u00fcrenin k\u0131sa olmas\u0131 nedeniyle ya\u015fanacak aksakl\u0131klar\u0131n \u00f6n\u00fcne ge\u00e7ilmesi, ayr\u0131ca yap\u0131lan de\u011fi\u015fiklikle di\u011fer hizmet s\u00f6zle\u015fmelerine ili\u015fkin istenecek bilgilerin de Kurumumuz yaz\u0131s\u0131n\u0131n tebli\u011f tarihinden itibaren 30 g\u00fcn i\u00e7erisinde bildirilmesi \u00f6ng\u00f6r\u00fclerek denetim kurulu\u015flar\u0131n\u0131n veya denet\u00e7ilerin bildirim y\u00fck\u00fcml\u00fcl\u00fcklerinin kolayla\u015ft\u0131r\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r MADDE 4- 21\/10\/2014 tarihli ve 29152 say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan “Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik” ile Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin Ge\u00e7ici 1 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (b) bendinde yer alan “31\/12\/2014” tarihinin “31\/12\/2015” tarihine kadar uzat\u0131lmas\u0131yla hen\u00fcz meslek mensubu olmayanlar\u0131n ge\u00e7i\u015f d\u00f6nemi e\u011fitimine kat\u0131lmalar\u0131na imkan sa\u011flanm\u0131\u015ft\u0131r. Ancak, 2015 y\u0131l\u0131 i\u00e7in son d\u00f6nem Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131n\u0131n 28 Kas\u0131m-7 Aral\u0131k 2015 tarihleri aras\u0131nda, son d\u00f6nem Serbest Muhasebeci Mali M\u00fc\u015favirlik s\u0131nav\u0131n\u0131n ise 28-29 Kas\u0131m 2015 tarihlerinde d\u00fczenlenecek olmas\u0131 kar\u015f\u0131s\u0131nda (b) bendi kapsam\u0131nda bulunanlar\u0131n hak kayb\u0131na u\u011framamalar\u0131 a\u00e7\u0131s\u0131ndan s\u00f6z konusu de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. MADDE 5 – Y\u00fcr\u00fcrl\u00fck maddesidir. MADDE 6 – Y\u00fcr\u00fctme maddesidir.<\/p>\n","protected":false},"excerpt":{"rendered":" Sayg\u0131de\u011fer meslekta\u015flar\u0131m\u0131z ; KGK 18\/11\/2015 Tarihinde ba\u011f\u0131ms\u0131z denetim y\u00f6netmeli\u011finde de\u011fi\u015fiklik yap\u0131lmas\u0131na dair bir y\u00f6netim tasla\u011f\u0131 yay\u0131nlam\u0131\u015ft\u0131r. Taslak hakk\u0131nda ki g\u00f6r\u00fc\u015flerinizi, dernek mail adresimiz : baduder@hotmail.com.tr adresine mail olarak iletiniz. G\u00f6r\u00fc\u015fler toplu olarak Kamu g\u00f6zetim Kurumu’ na verilecektir. Sayg\u0131lar\u0131m\u0131zla Baduder Y\u00f6netim Kurulu BA\u011eIMSIZ DENET\u0130M Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K TASLA\u011eI MADDE 1- 26\/12\/2012 tarihli ve 28509 […]<\/p>\n","protected":false},"author":1,"featured_media":2439,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[81,1,8,24],"tags":[],"views":1308,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2438"}],"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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=2438"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2438\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2439"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}