{"id":2510,"date":"2015-12-23T19:56:59","date_gmt":"2015-12-23T19:56:59","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2510"},"modified":"2015-12-23T19:56:59","modified_gmt":"2015-12-23T19:56:59","slug":"bagimsiz-denetim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/bagimsiz-denetim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik.html","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"\n\n\n
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22 Aral\u0131k 2015 SALI<\/p>\n<\/td>\n

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Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

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Say\u0131 : 29570<\/p>\n<\/td>\n<\/tr>\n

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Y\u00d6NETMEL\u0130K<\/strong><\/p>\n<\/td>\n<\/tr>\n

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Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n

BA\u011eIMSIZ DENET\u0130M Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K<\/p>\n

YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/p>\n

MADDE 1 \u2013<\/strong> 26\/12\/2012 tarihli ve 28509 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 29 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.\u00a0<\/p>\n

\u201ca) 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 397 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca denetime tabi olan sermaye \u015firketlerine 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 karar\u0131n\u0131n tarih ve say\u0131s\u0131,\u201d<\/p>\n

MADDE 2 \u2013<\/strong>\u00a0 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.<\/p>\n

\u201cb) 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,\u201d<\/p>\n

MADDE 3 \u2013<\/strong>\u00a0 Ayn\u0131 Y\u00f6netmeli\u011fin ge\u00e7ici 1 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201c31\/12\/2014\u201d ibaresi \u201c31\/12\/2016\u201d olarak ve ayn\u0131 maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (b) bendinde yer alan \u201cmeslek mensubu olmalar\u0131\u201d ibaresi \u201cgirdikleri s\u0131navlar sonucunda meslek mensubu olmaya hak kazanmalar\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 4 \u2013<\/strong>\u00a0 Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 5 \u2013<\/strong>\u00a0 Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n\n\n\n\n\n\n\n\n\n
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Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin<\/strong><\/p>\n<\/td>\n<\/tr>\n

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Tarihi<\/strong><\/p>\n<\/td>\n

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Say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

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26\/12\/2012<\/p>\n<\/td>\n

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28509<\/p>\n<\/td>\n<\/tr>\n

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Y\u00f6netmelikte De\u011fi\u015fiklik Yapan Y\u00f6netmeliklerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete’nin<\/strong><\/p>\n<\/td>\n<\/tr>\n

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Tarihi<\/strong><\/p>\n<\/td>\n

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Say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n

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1-<\/p>\n<\/td>\n

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21\/10\/2014<\/p>\n<\/td>\n

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29152<\/p>\n<\/td>\n<\/tr>\n

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2-<\/p>\n<\/td>\n

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28\/11\/2014<\/p>\n<\/td>\n

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29189<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

22 Aral\u0131k 2015 SALI Resm\u00ee Gazete Say\u0131 : 29570 Y\u00d6NETMEL\u0130K Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: BA\u011eIMSIZ DENET\u0130M Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1 \u2013 26\/12\/2012 tarihli ve 28509 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin 29 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.\u00a0 \u201ca) 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 397 […]<\/p>\n","protected":false},"author":1,"featured_media":2511,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":972,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2510"}],"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=2510"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2510\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2511"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2510"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2510"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2510"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}