{"id":3333,"date":"2017-01-06T15:20:55","date_gmt":"2017-01-06T15:20:55","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3333"},"modified":"2017-01-06T15:20:55","modified_gmt":"2017-01-06T15:20:55","slug":"kamuoyuna-onemli-duyuru","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/kamuoyuna-onemli-duyuru.html","title":{"rendered":"Kamuoyuna \u00d6nemli Duyuru"},"content":{"rendered":"<p><strong>KAMUOYUNA \u00d6NEML\u0130 DUYURU<\/strong><\/p>\n<p>Son g\u00fcnlerde Kurumumuza baz\u0131 meslek mensuplar\u0131 taraf\u0131ndan, ge\u00e7i\u015f d\u00f6nemi e\u011fitim program\u0131na veya ba\u011f\u0131ms\u0131z denet\u00e7ilik s\u0131nav\u0131na kat\u0131l\u0131p ba\u015far\u0131l\u0131 olmad\u0131klar\u0131 halde, <em>T\u00fcrk Ticaret Kanununun 400\u2019\u00fcnc\u00fc maddesine g\u00f6re ba\u011f\u0131ms\u0131z denetime yetkili olduklar\u0131n\u0131 ve kendilerine ba\u011f\u0131ms\u0131z denet\u00e7i belgesi verilmesi gerekti\u011fini<\/em> iddia eden dilek\u00e7eler g\u00f6nderilmektedir.&nbsp;<\/p>\n<p>Bilindi\u011fi \u00fczere, ba\u011f\u0131ms\u0131z denet\u00e7i olarak yetkilendirilmek i\u00e7in gerekli \u015fartlar 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu, 660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname ve Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finde ayr\u0131nt\u0131l\u0131 olarak d\u00fczenlenmi\u015ftir. An\u0131lan mevzuat h\u00fck\u00fcmleri uyar\u0131nca meslek mensuplar\u0131n\u0131n, 31.12.2015 tarihi itibariyle sonra eren ge\u00e7i\u015f d\u00f6nemi e\u011fitim program\u0131na veya ba\u011f\u0131ms\u0131z denet\u00e7ilik s\u0131nav\u0131na kat\u0131l\u0131p ba\u015far\u0131l\u0131 olmalar\u0131 d\u0131\u015f\u0131nda ba\u011f\u0131ms\u0131z denet\u00e7i olarak yetkilendirilmeleri m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n<p>Kurumumuzun bilgisi d\u0131\u015f\u0131nda yap\u0131lan spek\u00fclatif s\u00f6ylem ve yorumlara itibar edilmemesi gerekti\u011fi hususu meslek mensuplar\u0131na ve kamuoyuna sayg\u0131yla duyurulur.<\/p>\n<p align=\"right\">&nbsp;<\/p>\n<p><strong>Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumu<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>KAMUOYUNA \u00d6NEML\u0130 DUYURU Son g\u00fcnlerde Kurumumuza baz\u0131 meslek mensuplar\u0131 taraf\u0131ndan, ge\u00e7i\u015f d\u00f6nemi e\u011fitim program\u0131na veya ba\u011f\u0131ms\u0131z denet\u00e7ilik s\u0131nav\u0131na kat\u0131l\u0131p ba\u015far\u0131l\u0131 olmad\u0131klar\u0131 halde, T\u00fcrk Ticaret Kanununun 400\u2019\u00fcnc\u00fc maddesine g\u00f6re ba\u011f\u0131ms\u0131z denetime yetkili olduklar\u0131n\u0131 ve kendilerine ba\u011f\u0131ms\u0131z denet\u00e7i belgesi verilmesi gerekti\u011fini iddia eden dilek\u00e7eler g\u00f6nderilmektedir.&nbsp; Bilindi\u011fi \u00fczere, ba\u011f\u0131ms\u0131z denet\u00e7i olarak yetkilendirilmek i\u00e7in gerekli \u015fartlar 6102 say\u0131l\u0131 T\u00fcrk [&hellip;]<\/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],"tags":[],"views":1032,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3333"}],"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=3333"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3333\/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=3333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}