{"id":3280,"date":"2016-11-23T13:18:34","date_gmt":"2016-11-23T13:18:34","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3280"},"modified":"2016-11-23T13:20:56","modified_gmt":"2016-11-23T13:20:56","slug":"denetim-kapsamindaki-sirketlerin-bagimsiz-denetci-secim-donemi","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/denetim-kapsamindaki-sirketlerin-bagimsiz-denetci-secim-donemi.html","title":{"rendered":"Denetim Kapsam\u0131ndaki \u015eirketlerin Ba\u011f\u0131ms\u0131z Denet\u00e7i Se\u00e7im D\u00f6nemi"},"content":{"rendered":"

DENET\u0130M KAPSAMINDAK\u0130 \u015e\u0130RKETLER\u0130N BA\u011eIMSIZ DENET\u00c7\u0130 SE\u00c7\u0130M D\u00d6NEM\u0130 :<\/strong><\/p>\n

Bilindi\u011fi \u00fczere, Yeni TTK\u2019n\u0131n 409\u2019uncu maddesinde genel kurullar\u0131n ola\u011fan ve ola\u011fan\u00fcst\u00fc toplanaca\u011f\u0131 ve OLA\u011eAN GENEL KURUL TOPLANTISININ ise her faaliyet d\u00f6nemi sonundan itibaren 3 ay (2016 faaliyet d\u00f6nemi i\u00e7in 2017 y\u0131l\u0131n\u0131n Ocak- Mart aylar\u0131) i\u00e7inde yap\u0131labilece\u011fi d\u00fczenlenmi\u015ftir. Denet\u00e7i se\u00e7imleri de genel kurullarda yap\u0131lacakt\u0131r.<\/p>\n

Yeni TTK\u2019n\u0131n 399\u2019uncu maddesi uyar\u0131nca, denet\u00e7inin her faaliyet d\u00f6nemi bitmeden se\u00e7ilmesi \u015fartt\u0131r. Se\u00e7imden sonra, y\u00f6netim kurulu, gecikmeksizin denetleme g\u00f6revini hangi denet\u00e7iye verdi\u011fini ticaret siciline tescil ettirir ve T.T\u0130CARET S\u0130C\u0130L GAZETES\u0130 ile \u0130NTERNET S\u0130TES\u0130NDE ilan eder.Y\u00f6netim kurulunun denet\u00e7iyi se\u00e7me yetkisi bulunmamaktad\u0131r. Denet\u00e7i se\u00e7me yetkisi kesin olarak GENEL KURULA A\u0130TT\u0130R.<\/p>\n

Buna g\u00f6re, 2016 y\u0131l\u0131n\u0131n denet\u00e7isi, \u015firket genel kurulunca, topluluk denet\u00e7isi ise, ana \u015firketin genel kurulunca 31.12.2016 tarihine kadar yani FAAL\u0130YET D\u00d6NEM\u0130 B\u0130TMEDEN SE\u00c7\u0130LMEK ZORUNDADIR.. Yani \u015firket genel kurullar\u0131 denet\u00e7iyi y\u0131l sonuna kadar se\u00e7ebileceklerdir. 31.12.2016 tarihine kadar se\u00e7ilecek olan denet\u00e7iler 2016 d\u00f6nemi i\u00e7in se\u00e7ilecektir. \u0130zleyen d\u00f6nemler i\u00e7in de denet\u00e7iler genel kurullarca d\u00f6nem sonuna kadar se\u00e7ilebilecektir.<\/p>\n

\u015eirketin hizmet alaca\u011f\u0131 ba\u011f\u0131ms\u0131z denetim kurulu\u015fu ile bu kurulu\u015flardan al\u0131nacak hizmetler denetimden sorumlu komite taraf\u0131ndan belirlenir ve genel kurulun onay\u0131na sunulmak \u00fczere y\u00f6netim kuruluna bildirilir.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 KGK na g\u00f6ndermeleri gereklidir.<\/p>\n

Ayr\u0131ca, Kalite Kontrol G\u00fcvence Komitesi taraf\u0131ndan haz\u0131rlanan ilgili finansal raporlama d\u00f6nemlerine ili\u015fkin kalite kontrol raporlar\u0131n\u0131n \u00f6zetinin her y\u0131l A\u011fustos ay\u0131 sonuna kadar ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 taraf\u0131ndan Kurula g\u00f6nderilmesi gereklidir.<\/p>\n

Anonim ortakl\u0131k niteli\u011findeki i\u015fletmeler, ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131n\u0131n se\u00e7imini \u015firketler i\u00e7in, 6102 say\u0131l\u0131 T.T.K. nu h\u00fck\u00fcmlerine ve Kamu G\u00f6zetim, Muhasebe ve Denetim Kurumu d\u00fczenlemelerine uygun olarak yapar. Genel kurulda se\u00e7ilen ba\u011f\u0131ms\u0131z denetim kurulu\u015fu ile yap\u0131lan ba\u011f\u0131ms\u0131z denetim s\u00f6zle\u015fmesi M\u00dc\u015eTER\u0130N\u0130N Y\u00d6NET\u0130M KURULU ve ba\u011f\u0131ms\u0131z denetim kurulu\u015fu taraf\u0131ndan birlikte imzalanarak y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

BA\u011eIMSIZ DENET\u0130M KURULU\u015eU SE\u00c7\u0130M\u0130N\u0130N hesap d\u00f6nemi bitimini takip eden 3 ay i\u00e7erisinde yap\u0131lmas\u0131 gereklidir.<\/p>\n

Ba\u011f\u0131ms\u0131z denetim kurulu\u015funun herhangi bir nedenle SE\u00c7\u0130LEMEMES\u0130 HAL\u0130NDE , konu en ge\u00e7 durumun ortaya \u00e7\u0131kt\u0131\u011f\u0131 tarihi izleyen ilk i\u015f g\u00fcn\u00fcnde Kurula bildirilir.<\/p>\n

Bir ba\u011f\u0131ms\u0131z denetim kurulu\u015funun, m\u00fc\u015fteriye verece\u011fi denetim hizmetinin azami s\u00fcresi ve k\u0131s\u0131tlamalar 6102 say\u0131l\u0131 T.T.K. Kanunu ve Kamu G\u00f6zetim, Muhasebe ve Denetim Kurumu d\u00fczenlemelerinde yer alan h\u00fck\u00fcmler ge\u00e7erlidir.<\/p>\n

Mart ay\u0131 sonuna kadar yap\u0131lmas\u0131 gereken ola\u011fan genel kurul toplant\u0131s\u0131nda DENET\u00c7\u0130 SE\u00c7\u0130LMEZ \u0130SE; Mart ay\u0131ndan sonra y\u0131l sonuna kadar yap\u0131lacak olan OLA\u011eAN\u00dcST\u00dc GENEL KURUL TOPLANTISINDA DENET\u00c7\u0130 SE\u00c7\u0130LEB\u0130LECEKT\u0130R.Mart ay\u0131 sonuna kadar ola\u011fan genel kurul toplant\u0131s\u0131 yap\u0131lmam\u0131\u015f ve daha sonraki aylarda ola\u011fan genel kurul yap\u0131lm\u0131\u015f ise s\u00fcresinde yap\u0131lmam\u0131\u015f olan genel kurul toplant\u0131s\u0131nda da denet\u00e7i se\u00e7imi yap\u0131labilecektir.<\/p>\n

\u0130ster SPK kapsam\u0131nda olsun ister di\u011fer ba\u011f\u0131ms\u0131z denetime tabi firmalar olsun denet\u00e7ilerini MART SONUNA KADAR DENET\u00c7\u0130 SE\u00c7\u0130LMEM\u0130\u015e \u0130SE , y\u00f6netim kurulunun, her y\u00f6netim kurulu \u00fcyesinin veya herhangi bir pay sahibinin istemi \u00fczerine \u015firketin merkezinin bulundu\u011fu yerdeki ASL\u0130YE T\u0130CARET MAHKEMES\u0130 taraf\u0131ndan DENET\u00c7\u0130 atanabilir.<\/p>\n

Ancak bu yolla denet\u00e7i atanabilmesi i\u00e7in y\u00f6netim kurulunun, her y\u00f6netim kurulu \u00fcyesinin veya herhangi bir pay sahibinin istemi \u015fartt\u0131r. B\u00f6yle bir istemin olmad\u0131\u011f\u0131 hallerde yukar\u0131da belirtti\u011fimiz gibi Mart ay\u0131ndan sonra yap\u0131lacak olan ola\u011fan genel kurul toplant\u0131s\u0131nda veya ola\u011fan\u00fcst\u00fc genel kurul toplant\u0131s\u0131nda denet\u00e7i se\u00e7imi yap\u0131labilecektir.<\/p>\n

Denet\u00e7i se\u00e7mesi gereken bir \u015firketin genel kurulu denet\u00e7i se\u00e7mez ise Yeni TTK\u2019n\u0131n 397\u2019nci maddesi uyar\u0131nca, denetime tabi oldu\u011fu halde, denetlettirilmemi\u015f finansal tablolar ile Y\u00d6NET\u0130M KURULUNUN FAAL\u0130YET RAPORU D\u00dcZENLENMEM\u0130\u015e H\u00dcKM\u00dcNDE say\u0131lacakt\u0131r.<\/p>\n

SE\u00c7\u0130LEN DENET\u00c7\u0130N\u0130N G\u00d6REVDEN ALINAB\u0130LMES\u0130 ancak, y\u00f6netim kurulunun ya da sermayenin (%10), halka a\u00e7\u0131k \u015firketlerde esas veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayenin (%5) olu\u015fturan pay sahiplerinin istemi \u00fczerine, hakl\u0131 bir sebebin bulunmas\u0131 halinde, \u00f6zellikle de tarafl\u0131 davran\u0131ld\u0131\u011f\u0131 y\u00f6n\u00fcnde ku\u015fku bulunmas\u0131 halinde, \u015firketin merkezinin bulundu\u011fu yerdeki ASL\u0130YE T\u0130CARET MAHKEMES\u0130 taraf\u0131ndan farkl\u0131 bir denet\u00e7i atanabilecektir.<\/p>\n

Denet\u00e7i denetleme s\u00f6zle\u015fmesini, sadece hakl\u0131 bir sebep varsa veya kendisine kar\u015f\u0131 g\u00f6revden al\u0131nma davas\u0131 a\u00e7\u0131lm\u0131\u015fsa feshedebilir. \u00d6rne\u011fini g\u00f6r\u00fc\u015f yaz\u0131s\u0131n\u0131n i\u00e7eri\u011fine ili\u015fkin fikir ayk\u0131r\u0131l\u0131klar\u0131 ile denetlemenin \u015firket\u00e7e s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f olmas\u0131 veya g\u00f6r\u00fc\u015f yaz\u0131s\u0131 vermekten ka\u00e7\u0131nma hakl\u0131 bir sebep say\u0131lmayacakt\u0131r.<\/p>\n

Denet\u00e7i s\u00f6zle\u015fmeyi yaz\u0131l\u0131 ve gerek\u00e7eli bir \u015fekilde feshedebilecektir. Denet\u00e7i bu durumda fesih tarihine kadar elde etti\u011fi sonu\u00e7lar\u0131 genel kurula rapor halinde sunmak zorundad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

DENET\u0130M KAPSAMINDAK\u0130 \u015e\u0130RKETLER\u0130N BA\u011eIMSIZ DENET\u00c7\u0130 SE\u00c7\u0130M D\u00d6NEM\u0130 : Bilindi\u011fi \u00fczere, Yeni TTK\u2019n\u0131n 409\u2019uncu maddesinde genel kurullar\u0131n ola\u011fan ve ola\u011fan\u00fcst\u00fc toplanaca\u011f\u0131 ve OLA\u011eAN GENEL KURUL TOPLANTISININ ise her faaliyet d\u00f6nemi sonundan itibaren 3 ay (2016 faaliyet d\u00f6nemi i\u00e7in 2017 y\u0131l\u0131n\u0131n Ocak- Mart aylar\u0131) i\u00e7inde yap\u0131labilece\u011fi d\u00fczenlenmi\u015ftir. Denet\u00e7i se\u00e7imleri de genel kurullarda yap\u0131lacakt\u0131r. Yeni TTK\u2019n\u0131n 399\u2019uncu maddesi […]<\/p>\n","protected":false},"author":1,"featured_media":3282,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":3878,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3280"}],"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=3280"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3280\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/3282"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}