{"id":3267,"date":"2016-10-31T08:22:00","date_gmt":"2016-10-31T08:22:00","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3267"},"modified":"2016-10-31T08:22:00","modified_gmt":"2016-10-31T08:22:00","slug":"t-c-kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurul-karari","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/t-c-kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurul-karari.html","title":{"rendered":"T.C Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurul Karar\u0131"},"content":{"rendered":"

T.C.KAMU G\u00d6ZET\u0130M\u0130 MUHASEBE VE DENET\u0130M STANDARTLARI Karar Tarihi: 27\/10\/2016<\/span><\/strong><\/p>\n

Konusu: Faaliyet D\u00f6nemi Ge\u00e7tikten Sonra Denetim Yapt\u0131r\u0131lmas\u0131 hk.<\/span><\/p>\n

Bilindi\u011fi \u00fczere, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 399 uncu maddesine g\u00f6re, \u201cdenet\u00e7i, \u015firketin genel kurulunca; topluluk denet\u00e7isi, ana \u015firketin genel kurulunca, her faaliyet d\u00f6nemi ve her h\u00e2lde g\u00f6revini yerine getirece\u011fi faaliyet d\u00f6nemi bitmeden se\u00e7ilmesi \u015fartt\u0131r.\u201d Bu \u00e7er\u00e7evede Kurul, 12\/05\/2016 tarih ve 75935942-050.01.04 \u2013 [03\/ ] say\u0131l\u0131 Karar\u0131 ile denetimin ait oldu\u011fu hesap d\u00f6neminden sonraki d\u00f6nemlerde yap\u0131lan denet\u00e7i se\u00e7imine dayan\u0131larak imzalanan denetim s\u00f6zle\u015fmeleri \u00e7er\u00e7evesinde yap\u0131lacak denetimler ile Kanunun 397 inci maddesinde \u00f6ng\u00f6r\u00fclen ba\u011f\u0131ms\u0131z denetim zorunlulu\u011funun yerine getirilmi\u015f olamayaca\u011f\u0131na karar vermi\u015ftir.<\/span><\/p>\n

Bilindi\u011fi gibi, Kanunun 399 uncu maddesinin alt\u0131nc\u0131 f\u0131kras\u0131nda, faaliyet d\u00f6neminin N\u0130SAN AYINA KADAR DENET\u00c7\u0130 SE\u00c7\u0130LEMEM\u0130\u015eSE , denet\u00e7i, y\u00f6netim kurulunun, her y\u00f6netim kurulu \u00fcyesinin veya herhangi bir pay sahibinin istemi \u00fczerine, asliye ticaret mahkemesince atanaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Ancak faaliyet d\u00f6nemi i\u00e7erisinde denet\u00e7isini se\u00e7memi\u015f baz\u0131 \u015firketlerin ge\u00e7mi\u015f d\u00f6nem i\u00e7in denet\u00e7i atanmas\u0131 maksad\u0131yla a\u00e7t\u0131\u011f\u0131 davalarda baz\u0131 MAHKEMELER\u0130N DENET\u00c7\u0130 SE\u00c7\u0130M\u0130NE \u0130L\u0130\u015eK\u0130N DAVANIN REDD\u0130NE KARAR VERD\u0130\u011e\u0130 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

An\u0131lan Kurul Karar\u0131 \u00fczerine, faaliyet d\u00f6nemi i\u00e7erisinde denet\u00e7isini se\u00e7memi\u015f \u015firketlere baz\u0131 mahkemelerce denet\u00e7i atanmamas\u0131,\u015e\u0130RKETLER\u0130N genel kurullar\u0131 taraf\u0131ndan da ge\u00e7mi\u015f y\u0131l denet\u00e7isini se\u00e7mede teredd\u00fct edilmesi nedenleriyle \u0130LG\u0130L\u0130 YIL DENET\u0130M Y\u00dcK\u00dcML\u00dcL\u00dc\u011e\u00dcN\u00dc YER\u0130NE GET\u0130R\u0130LEMED\u0130\u011e\u0130 anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

S\u00f6z konusu Karar\u2019da belirtilen \u201cba\u011f\u0131ms\u0131z denetim zorunlulu\u011funun yerine getirilmi\u015f olamayaca\u011f\u0131\u201d ibaresi, faaliyet d\u00f6nemi ge\u00e7tikten sonra yapt\u0131r\u0131lacak bir denetimin ta\u015f\u0131d\u0131\u011f\u0131 s\u0131n\u0131rl\u0131l\u0131klar sebebiyle y\u00f6netim kurulunun faaliyet d\u00f6neminde denet\u00e7i se\u00e7imine ve denetim yapt\u0131rmaya ili\u015fkin Kanunda \u00f6ng\u00f6r\u00fclen sorumluluklar\u0131n\u0131 ortadan kald\u0131rmayaca\u011f\u0131 manas\u0131n\u0131 i\u00e7ermektedir.<\/span><\/p>\n

\u00d6te yandan doktrinde, TTK\u2019n\u0131n 399 uncu maddesinin birinci f\u0131kras\u0131nda, \u201cdenet\u00e7inin, her faaliyet d\u00f6nemi ve her h\u00e2lde g\u00f6revini yerine getirece\u011fi faaliyet d\u00f6nemi bitmeden se\u00e7ilmesi \u015fartt\u0131r\u201d denilmekle yetinildi\u011fi, bu h\u00fckme ayk\u0131r\u0131l\u0131\u011f\u0131n bir hukuki yapt\u0131r\u0131ma ba\u011flanmad\u0131\u011f\u0131, faaliyet d\u00f6neminden sonra genel kurul taraf\u0131ndan denet\u00e7i se\u00e7ilmesinin h\u00fck\u00fcms\u00fcz oldu\u011funa dair Kanunda bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131, Kanunun 408 inci maddesine g\u00f6re Kanunda \u00f6ng\u00f6r\u00fclen istisnalar d\u0131\u015f\u0131nda denet\u00e7i se\u00e7iminin genel kurulun devredilemez g\u00f6rev ve yetkileri aras\u0131nda oldu\u011fu, dolay\u0131s\u0131yla 399 uncu madde h\u00fckm\u00fcn\u00fcn genel kurulun FAAL\u0130YET D\u00d6NEM\u0130NDEN SONRA GE\u00c7M\u0130\u015e YIL DENET\u00c7\u0130S\u0130N\u0130N H\u0130\u00c7B\u0130R SURETTE SE\u00c7EMEYECE\u011e\u0130 ANLAMINA GELMEYECE\u011e\u0130 y\u00f6n\u00fcnde baz\u0131 g\u00f6r\u00fc\u015fler de bulunmaktad\u0131r.<\/span><\/p>\n

Buna g\u00f6re;<\/span>
\n – genel kurulun faaliyet d\u00f6nemi i\u00e7inde veya FAAL\u0130YET D\u00d6NEM\u0130NDEN SONRA DENET\u00c7\u0130Y\u0130 SE\u00c7MEMES\u0130 HAL\u0130NDE , 399 uncu maddenin alt\u0131nc\u0131 f\u0131kras\u0131na g\u00f6re Y\u00d6NET\u0130M KURULUNUNU, HER Y\u00d6NET\u0130M KURULU \u00dcYES\u0130N\u0130N VE HERHANG\u0130 B\u0130R PAY SAH\u0130B\u0130N\u0130N \u015firketin merkezinin bulundu\u011fu yerdeki ASL\u0130YE T\u0130CARET MAHKEMES\u0130NE DENET\u00c7\u0130 ATANMA DAVASI A\u00c7AB\u0130LECE\u011e\u0130,<\/span><\/p>\n

– faaliyet d\u00f6nemi ge\u00e7mi\u015f olmas\u0131na ra\u011fmen GENEL KURUL taraf\u0131ndan GE\u00c7M\u0130\u015e YILIN DENET\u00c7\u0130S\u0130N\u0130N SE\u00c7\u0130LEB\u0130LECE\u011e\u0130,,<\/span><\/p>\n

– ancak her iki durumda da faaliyet d\u00f6nemi i\u00e7inde denet\u00e7i se\u00e7ilmemesinden dolay\u0131 Y\u00d6NET\u0130M KURULUNUN SORUMLULU\u011eUNU ORTADAN KALDIRMAYACA\u011eI,,<\/span><\/p>\n

hususlar\u0131n\u0131n; 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n \u011f ve h bentlerine dayan\u0131larak, kamuoyuna duyurulmas\u0131na oybirli\u011fi ile karar verilmi\u015ftir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

T.C.KAMU G\u00d6ZET\u0130M\u0130 MUHASEBE VE DENET\u0130M STANDARTLARI Karar Tarihi: 27\/10\/2016 Konusu: Faaliyet D\u00f6nemi Ge\u00e7tikten Sonra Denetim Yapt\u0131r\u0131lmas\u0131 hk. Bilindi\u011fi \u00fczere, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 399 uncu maddesine g\u00f6re, \u201cdenet\u00e7i, \u015firketin genel kurulunca; topluluk denet\u00e7isi, ana \u015firketin genel kurulunca, her faaliyet d\u00f6nemi ve her h\u00e2lde g\u00f6revini yerine getirece\u011fi faaliyet d\u00f6nemi bitmeden se\u00e7ilmesi \u015fartt\u0131r.\u201d Bu \u00e7er\u00e7evede Kurul, […]<\/p>\n","protected":false},"author":1,"featured_media":2528,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8,24],"tags":[],"views":1285,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3267"}],"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=3267"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3267\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2528"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}