{"id":2490,"date":"2015-12-16T12:10:26","date_gmt":"2015-12-16T12:10:26","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2490"},"modified":"2015-12-16T12:11:22","modified_gmt":"2015-12-16T12:11:22","slug":"bagimsizlik-mucadelesi-devam-eden-bir-meslek-mali-musavirlik","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsizlik-mucadelesi-devam-eden-bir-meslek-mali-musavirlik.html","title":{"rendered":"Ba\u011f\u0131ms\u0131zl\u0131k M\u00fccadelesi Devam Eden Bir Meslek Mali M\u00fc\u015favirlik"},"content":{"rendered":"

BA\u011eIMSIZLIK M\u00dcCADELES\u0130 DEVAM EDEN B\u0130R MESLEK\u00a0<\/b>MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K<\/b><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00d6zkan ZEYREK <\/span><\/p>\n

SMMM\/BA\u011eIMSIZ \u00a0DENET\u00c7\u0130<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

Bu makalenin konusu Cumhuriyet d\u00f6neminden g\u00fcn\u00fcm\u00fcze mali m\u00fc\u015favirlik mesle\u011finin yasalla\u015fmas\u0131 i\u00e7in giri\u015fimler ve meslekte gelinen son durumunun k\u0131sa bir analizini olu\u015fturmaktad\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0<\/span> Mesle\u011fin yasal d\u00fczenleme \u00e7al\u0131\u015fmalar\u0131 1932 y\u0131l\u0131nda Ticaret Vek\u00e2letince haz\u0131rlanan ilk d\u00fczenleme ile ba\u015flam\u0131\u015f olup, \u00a0ikinci giri\u015fim 1938 y\u0131l\u0131nda Avukatl\u0131k kanununun \u00e7\u0131kar\u0131lmas\u0131 s\u0131ras\u0131nda yine Ticaret Vek\u00e2letince haz\u0131rlanan yasa takip etmi\u015ftir. <\/span><\/p>\n

\u00a0\u00a0<\/span> Bundan sonraki d\u00f6nemlerde mesle\u011fin yasal d\u00fczenlenme i\u015fini, Maliye Bakanl\u0131\u011f\u0131 \u00fczerine alm\u0131\u015f olup, \u00a0Bakanl\u0131k\u00e7a haz\u0131rlanan 1949 y\u0131l\u0131nda \u00fc\u00e7\u00fcnc\u00fc, \u00a01956 ve 1962 y\u0131llar\u0131nda d\u00f6rt \u00fcnc\u00fc ve be\u015finci kanun taslak ve tasar\u0131 giri\u015fimleri ile de sonuca ula\u015f\u0131lamam\u0131\u015ft\u0131r. <\/span><\/p>\n

\u00a0\u00a0\u00a0<\/span> Alt\u0131nc\u0131 giri\u015fimde, Maliye Bakanl\u0131\u011f\u0131nca bir Serbest Mali M\u00fc\u015favirlik Kanunu Tasla\u011f\u0131 haz\u0131rlanm\u0131\u015f olup, Bakanlar Kurulunda g\u00f6r\u00fc\u015f\u00fcl\u00fcp, Meclisi Ba\u015fkanl\u0131\u011f\u0131na sunuldu\u011fu halde kanunla\u015fmam\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0<\/span> Maliye Bakanl\u0131\u011f\u0131nca haz\u0131rlanan yedinci Kanun tasla\u011f\u0131nda \u00f6nemli bir de\u011fi\u015fiklik g\u00f6rmekteyiz. Bu sefer kanunun ad\u0131 Yeminli ve Serbest Mali M\u00fc\u015favirlik Kanunu Tasla\u011f\u0131 olarak haz\u0131rlan\u0131p Bakanlar kurulunda g\u00f6r\u00fc\u015f\u00fcl\u00fcp Milli G\u00fcvenlik Konseyi Ba\u015fkanl\u0131\u011f\u0131na sunulmu\u015f olup, \u00a0Dan\u0131\u015fma Meclisi Ge\u00e7ici Komisyonlar\u0131nda g\u00f6r\u00fc\u015f\u00fclm\u00fc\u015f fakat bu da yasalla\u015famam\u0131\u015ft\u0131r.<\/span><\/p>\n

1984 y\u0131l\u0131nda Prof. Dr. Mehmet Yaz\u0131c\u0131n\u0131n haz\u0131rlam\u0131\u015f oldu\u011fu yasa sekizinci giri\u015fim olarak sonu\u00e7suz kalm\u0131\u015f, \u00a0Bu sefer 04.12.1985 g\u00fcn ve 3239 say\u0131l\u0131 Kanunla 213 say\u0131l\u0131 Vergi Usul Kanununa konan 1 ek (Madde 13) ve 2 ge\u00e7ici madde (13-14) ile Yeminli Mali M\u00fc\u015favirlik ad\u0131yla s\u00f6zde mesle\u011fin yasal d\u00fczene kavu\u015fturulmas\u0131 giri\u015fiminde bulunulmu\u015ftur. Bu giri\u015fim basta Anayasa olmak \u00fczere Meslek kanunu tekni\u011fine ayk\u0131r\u0131 oldu\u011fundan di\u011fer giri\u015fimler gibi sonu\u00e7lanamam\u0131\u015ft\u0131r.<\/span><\/p>\n

Nihayet en son giri\u015fimde Maliye Bakanl\u0131\u011f\u0131n\u0131n haz\u0131rlad\u0131\u011f\u0131 yasa tasar\u0131s\u0131, 1 Mart 1989 \u2018da Bakanlar Kurulunda Kabul edilerek T\u00fcrkiye B\u00fcy\u00fck Millet Meclisine sunulmu\u015f olup, Meclisteki b\u00fct\u00fcn partilerin onay\u0131n\u0131 alan tasar\u0131 13 Haziran 1989 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0<\/span> Elli yedi y\u0131l kanunla\u015fmas\u0131 i\u00e7in u\u011fra\u015f verilen bir meslek kanununun eksiksiz olarak y\u00fcr\u00fcrl\u00fc\u011fe girmesi gerekirken, \u00e7\u0131kar\u0131lan ve sonradan de\u011fi\u015fikli\u011fe u\u011frayan 3568 say\u0131l\u0131 yasa ihtiya\u00e7lara cevap vermeyen, meslekta\u015flar aras\u0131nda ayr\u0131mc\u0131l\u0131\u011fa yol a\u00e7an, bir taraf\u0131 kay\u0131ran, objektif olmayan, haklar\u0131 ve sorumluluklar\u0131 e\u015fit payla\u015ft\u0131r\u0131lmam\u0131\u015f bir yasa olarak g\u00fcndeme oturmu\u015f bulunmaktad\u0131r. 3568 Say\u0131l\u0131 Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik yasas\u0131n\u0131n \u00f6zellikle mesle\u011fe giri\u015f ve birlik y\u00f6netimindeki d\u00fczenlemelerin kabul edilebilirli\u011fi m\u00fcmk\u00fcn olmamal\u0131d\u0131r. \u00a0Tespit etmi\u015f bulundu\u011fum bu iddialar dayanaklar\u0131 ile a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>\n

    \n
  1. Serbest Muhasebeci mali m\u00fc\u015favir olabilmenin \u00f6zel \u015fartlar\u0131 d\u00fczenleyen be\u015finci maddesi,<\/span><\/li>\n<\/ol>\n
      \n
    1. c) Serbest muhasebeci mali m\u00fc\u015favirlik s\u0131nav\u0131n\u0131 kazanm\u0131\u015f olmak.<\/span><\/li>\n<\/ol>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a05786 say\u0131l\u0131 kanunla de\u011fi\u015fen \u015feklinde,<\/span><\/p>\n

      Kanunlar\u0131 uyar\u0131nca vergi inceleme yetkisini alm\u0131\u015f ve mesleki yeterlilik s\u0131nav\u0131nda ba\u015far\u0131l\u0131 olduktan sonra yeminli mali m\u00fc\u015favirlik s\u0131nav\u0131n\u0131 vermi\u015f olanlarda, serbest muhasebeci mali m\u00fc\u015favirlik s\u0131nav\u0131n\u0131 kazanm\u0131\u015f olma \u015fart\u0131 aranmaz. <\/span><\/p>\n

      2-Yeminli Mali M\u00fc\u015favir Olabilmenin \u00d6zel \u015eartlar\u0131 n\u0131 d\u00fczenleyen 9 maddesine g\u00f6re<\/span><\/p>\n

        \n
      1. En az 10 y\u0131l serbest muhasebeci mali m\u00fc\u015favirlik yapm\u0131\u015f olmak,<\/span><\/li>\n<\/ol>\n
          \n
        1. Bendinin son paragraf\u0131n\u0131n 26.07.2008 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5786 say\u0131l\u0131 kanunun 5.maddesiyle de\u011fi\u015fen \u015fekli)<\/span><\/li>\n<\/ol>\n

          Kanunlar\u0131 uyar\u0131nca vergi inceleme yetkisini alm\u0131\u015f ve mesleki yeterlilik s\u0131nav\u0131n\u0131 vermi\u015f olanlar, yeterlilik s\u0131nav\u0131n\u0131 kazand\u0131klar\u0131 tarihten itibaren a\u00e7\u0131lacak yeminli mali m\u00fc\u015favirlik s\u0131navlar\u0131na genel h\u00fck\u00fcmlere g\u00f6re kat\u0131labilirler. Ancak bunlar\u0131n yeminli mali m\u00fc\u015favir ruhsat\u0131n\u0131 alabilmeleri i\u00e7in birinci f\u0131kran\u0131n (a) bendindeki s\u00fcreyi tamamlamalar\u0131 \u015fartt\u0131r.<\/span><\/p>\n

          3568 say\u0131l\u0131 Kanunun 5.maddesi ile 9. Maddesinde Kamu \u00e7al\u0131\u015fan\u0131 ile \u00f6zel \u00e7al\u0131\u015fan aras\u0131ndaki fark \u015fu \u015fekilde k\u0131saca \u00f6zetlenebilir.<\/span><\/p>\n

          Kanunlar\u0131 uyar\u0131nca vergi inceleme yetkisini alm\u0131\u015f ve mesleki yeterlilik s\u0131nav\u0131n\u0131 vermi\u015f olanlar\u0131n Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131na girmeleri i\u00e7in Mali M\u00fc\u015favir olmalar\u0131na ve on y\u0131l meslekle ilgili \u00e7al\u0131\u015fmalar\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/span><\/p>\n

          Kanunlar\u0131 uyar\u0131nca vergi inceleme yetkisi olmayan serbest ve ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fan meslek mensuplar\u0131nda ise Mali M\u00fc\u015favir olma ko\u015fulunu yerine getirdikten sonra 10 y\u0131l mesleki tecr\u00fcbeye sahip olma \u015fart\u0131 aranmakta olup bu s\u00fcrenin sonunda ancak Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131na kabul edilmektedirler. \u00a0<\/span><\/p>\n

          Bir kanunun meslek adaylar\u0131n\u0131n mesle\u011fe giri\u015finde bu kadar a\u00e7\u0131k bu kadar tarafl\u0131 kamu ve \u00f6zel ayr\u0131m\u0131 yapmas\u0131, kamu kesimine ayr\u0131cal\u0131k tan\u0131mas\u0131 meslek \u00f6rg\u00fct\u00fcnce \u00a0kabul edilebilir bir durum de\u011fildir. \u00a0<\/span><\/p>\n

          Kanunun ikinci b\u00f6l\u00fcm\u00fcnde Odalar, nitelikleri ve faaliyet s\u0131n\u0131r\u0131 ba\u015fl\u0131kl\u0131 14 maddenin ilk paragraf\u0131, Serbest muhasebeci mali m\u00fc\u015favirler ve yeminli mali m\u00fc\u015favirlerin odalar\u0131 ayr\u0131 ayr\u0131 kurulur. Meslek yasas\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm\u00fcnde yer alan 28.maddesi Serbest muhasebeci mali m\u00fc\u015favirler ve yeminli mali m\u00fc\u015favirlere ait b\u00fct\u00fcn odalar\u0131n kat\u0131laca\u011f\u0131 T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar Birli\u011fi kurulur.<\/span><\/p>\n

          Bu maddelerde mali m\u00fc\u015favirler ile yeminli mali m\u00fc\u015favirlerin odalar\u0131n\u0131n ayr\u0131 kurulmas\u0131na ra\u011fmen odalar birli\u011finde tek \u00e7at\u0131 olmas\u0131 d\u00fc\u015f\u00fcnd\u00fcr\u00fcc\u00fcd\u00fcr. Bu konuya bura da yer vermeyece\u011fim ba\u015fka bir makale konusu olabilir.<\/span><\/p>\n

          Birlik Y\u00f6netim Kurulu ba\u015fl\u0131\u011f\u0131n\u0131 d\u00fczenleyen 35.maddesinde (5786 say\u0131l\u0131 Kanunun 12\u2019inci maddesiyle de\u011fi\u015fen f\u0131kra. Y\u00fcr\u00fcrl\u00fck: 26.07.2008) Birlik y\u00f6netim kurulu, kay\u0131tl\u0131 oldu\u011fu meslek odas\u0131nda en az \u00fc\u00e7 y\u0131l k\u0131demli olup serbest veya bir i\u015fyerine ba\u011fl\u0131 olarak bu Kanun h\u00fck\u00fcmlerine g\u00f6re fiilen mesleki faaliyette bulunan Birlik Genel Kurulu \u00fcyeleri aras\u0131ndan \u00fc\u00e7 y\u0131l i\u00e7in se\u00e7ilen dokuz as\u0131l ve dokuz yedek \u00fcyeden olu\u015fur. Y\u00f6netim Kurulu \u00dcyelerinden be\u015finin yeminli mali m\u00fc\u015favir olmas\u0131 zorunludur. Yine Birlik Disiplin Kurulunu d\u00fczenleyen 38. Maddesinde be\u015f as\u0131l ve be\u015f yedek \u00fcyeden olu\u015fan disiplin kurulu \u00fcyelerinin \u00fc\u00e7\u00fcn\u00fcn yeminli mali m\u00fc\u015favir olmas\u0131 zorunlu tutulmu\u015ftur.<\/span><\/p>\n

          Birlik y\u00f6netimi ile ilgili yap\u0131lacak ele\u015ftiriden \u00f6nce birli\u011fi olu\u015fturan meslek mensubu say\u0131s\u0131na bakmak gerekmektedir. K\u0131saca son durum meslek mensubu da\u011f\u0131l\u0131m\u0131 a\u015fa\u011f\u0131daki gibidir.<\/span><\/p>\n

          Meslek Mensubu Faaliyet Da\u011f\u0131l\u0131m Tablosu<\/span><\/p>\n

          SM \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: \u00a010.179<\/span><\/p>\n

          SMMM \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: \u00a085.545<\/span><\/p>\n

          YMM \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: \u00a0\u00a0\u00a04.666<\/span><\/p>\n

          Toplam \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0: 100.390. \u00a0\u00a0\u00a0<\/span><\/p>\n

          YMM\/SM-SMM Oran\u0131: 4.666\/95.724= 0.04874 <\/span><\/p>\n

          Yukar\u0131daki say\u0131sal hesaplamalar dikkate al\u0131nd\u0131\u011f\u0131nda Yeminli Mali M\u00fc\u015favirlerin meslek \u00f6rg\u00fct\u00fcn\u00fcn tepe y\u00f6netiminde olmamalar\u0131 gerekirken 95.724 ki\u015fiden olu\u015fan meslek \u00fcyesini bir ba\u015fka meslek mensubunun y\u00f6netti\u011fini g\u00f6rmekteyiz. Asl\u0131nda 100.390 toplam meslek mensubu say\u0131s\u0131 9 y\u00f6netim kurulu \u00fcyesine say\u0131sal olarak b\u00f6lersek meslek mensubuna d\u00fc\u015fen y\u00f6netim kurulu \u00fcyesi 100.390\/9 =11.154 ki\u015fi olarak hesaplanmaktad\u0131r. Bu neticede say\u0131sal \u00e7o\u011funluk dikkate al\u0131nd\u0131\u011f\u0131nda y\u00f6netimde hi\u00e7 olmamalar\u0131 gerekirken 5 y\u00f6netim kurulu \u00fcyesi ile mali m\u00fc\u015favirleri temsil etmelerinin izah\u0131n\u0131 yapmak m\u00fcmk\u00fcn olamamaktad\u0131r. <\/span><\/p>\n

          SONU\u00c7: <\/b><\/p>\n

          3568 Say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu meslek mensuplar\u0131n\u0131n nitelikleri dikkate al\u0131nd\u0131\u011f\u0131nda kendi kendilerini y\u00f6netemeyen kamu kurum ve kurulu\u015flar\u0131nda \u00e7al\u0131\u015fanlara ikinci bir hak ve imtiyaz sa\u011flayan bakanl\u0131\u011f\u0131n \u015fiddetli etkisine maruz kalm\u0131\u015f bir yap\u0131da oldu\u011fu g\u00f6r\u00fclmektedir. \u00a0Mesle\u011fin ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131 yine meslek mensuplar\u0131 kendi \u00e7abalar\u0131 ile kazanacaklard\u0131r. Y\u00fcr\u00fcrl\u00fckteki kanunun olumsuzluklar\u0131n\u0131n ve meslek \u00fczerindeki olu\u015fmu\u015f olan bu bask\u0131n\u0131n ancak bilimsel yollarla ve ilgili kurum ve kurulu\u015flarla i\u015fbirli\u011fi i\u00e7erisinde \u00e7\u00f6z\u00fclebilece\u011fi unutulmamal\u0131d\u0131r. T\u00fcm bu zorluklar\u0131n a\u015f\u0131lmas\u0131 halinde kazanan \u015f\u00fcphesiz ki T\u00fcrkiye olacakt\u0131r. Bundan b\u00f6yle meslek mensuplar\u0131n\u0131n kendi kendilerini y\u00f6netmesinden ilgili kurum ve kurulu\u015flar\u0131n\u0131n korkmamalar\u0131 ve ge\u00e7mi\u015ften al\u0131nan tecr\u00fcbelerle bu mesle\u011fin hak etti\u011fi sayg\u0131nl\u0131\u011fa ula\u015fmas\u0131 i\u00e7in birlikte hareket etmeleri gerekmektedir. 84 y\u0131ld\u0131r g\u00fcndemde olan ve varl\u0131\u011f\u0131ndan vaaz ge\u00e7ilemeyen Mali M\u00fc\u015favirlik mesle\u011finde Davulun ve Tokma\u011f\u0131n meslek mensuplar\u0131nda olmas\u0131 dile\u011fiyle. <\/span><\/p>\n

          \u00a0<\/p>\n

          KAYNAK:<\/b><\/p>\n

          1-\u0130SMMMO Tarihi Yahya ARIKAN<\/span><\/p>\n

          2-3568 Say\u0131l\u0131 Kanun<\/span><\/p>\n

          3-T\u00dcRMOB<\/span><\/p>\n

          \n

          <\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

          \u00a0<\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

          \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

          \n","protected":false},"excerpt":{"rendered":"

          BA\u011eIMSIZLIK M\u00dcCADELES\u0130 DEVAM EDEN B\u0130R MESLEK\u00a0MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\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 SMMM\/BA\u011eIMSIZ \u00a0DENET\u00c7\u0130 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bu makalenin konusu Cumhuriyet d\u00f6neminden g\u00fcn\u00fcm\u00fcze mali m\u00fc\u015favirlik mesle\u011finin yasalla\u015fmas\u0131 i\u00e7in giri\u015fimler ve meslekte gelinen son durumunun k\u0131sa bir analizini olu\u015fturmaktad\u0131r. \u00a0\u00a0\u00a0\u00a0 Mesle\u011fin yasal d\u00fczenleme \u00e7al\u0131\u015fmalar\u0131 1932 y\u0131l\u0131nda Ticaret Vek\u00e2letince haz\u0131rlanan ilk d\u00fczenleme ile ba\u015flam\u0131\u015f olup, \u00a0ikinci giri\u015fim 1938 y\u0131l\u0131nda Avukatl\u0131k kanununun […]<\/p>\n","protected":false},"author":4,"featured_media":2487,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[57],"tags":[],"views":1498,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2490"}],"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=2490"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2490\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2487"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}