{"id":3946,"date":"2017-11-16T11:15:02","date_gmt":"2017-11-16T11:15:02","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3946"},"modified":"2017-11-16T11:15:02","modified_gmt":"2017-11-16T11:15:02","slug":"resmi-gazete-kgk-kurul-karari","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/resmi-gazete-kgk-kurul-karari.html","title":{"rendered":"Resmi Gazete KGK Kurul Karar\u0131"},"content":{"rendered":"<p><strong>KURUL KARARI<\/strong><\/p>\n<p>Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<br \/>\nKURUL KARARI<\/p>\n<p>Karar No: 75935942-050.01.04 \u2013 [01\/203] Karar Tarihi: 10\/11\/2017<\/p>\n<p>Karar\u0131n Konusu: Faaliyet izni ask\u0131ya al\u0131nanlar\u0131n<\/p>\n<p>Y\u00f6netmeli\u011fin 42\/1(c) maddesi kar\u015f\u0131s\u0131ndaki durumu.<br \/>\nBa\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 ve denetim \u00fcstlenen ba\u011f\u0131ms\u0131z denet\u00e7ilerin kadrolar\u0131nda (ortak\/y\u00f6netici\/denet\u00e7i) belirli say\u0131da\/oranda ba\u011f\u0131ms\u0131z denet\u00e7i bulunmas\u0131 gerekti\u011fi Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin (Y\u00f6netmelik) 13 ve 14 \u00fcnc\u00fc maddelerinde d\u00fczenlenmi\u015ftir. Ancak Kurumumuz taraf\u0131ndan faaliyet iznini ask\u0131ya alma yapt\u0131r\u0131m\u0131 uygulanan \u201cdenetimi \u00fcstlenen\u201d lerin bu yapt\u0131r\u0131m s\u00fcresince kadrolar\u0131n\u0131 muhafaza ederek bu \u015fartlara uyum sa\u011flamalar\u0131 neredeyse imkans\u0131z hale gelece\u011fi de\u011ferlendirilmektedir.<br \/>\nFaaliyet iznini ask\u0131ya alma yapt\u0131r\u0131m\u0131, ilgililerin faaliyetlerinin tamamen sonland\u0131r\u0131lmas\u0131 niteli\u011fi ta\u015f\u0131mad\u0131\u011f\u0131 gibi b\u00f6yle bir sonuca zemin haz\u0131rlanmas\u0131 da Kurumumuzca ama\u00e7lanan bir durum de\u011fildir.<br \/>\nBu sebeple, Kurumumuz taraf\u0131ndan faaliyet iznini ask\u0131ya alma yapt\u0131r\u0131m\u0131 uygulanan denetim kurulu\u015fu veya denetim \u00fcstlenen ba\u011f\u0131ms\u0131z denet\u00e7iler i\u00e7in s\u00f6z konusu yapt\u0131r\u0131m\u0131n uyguland\u0131\u011f\u0131 s\u00fcrede kadrolar\u0131nda yer alan ki\u015filerin ayr\u0131lmalar\u0131ndan dolay\u0131;<br \/>\n&#8211; Denetim kurulu\u015flar\u0131 i\u00e7in, Y\u00f6netmeli\u011fin 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (\u011f) ve (h) bentlerinde yer alan \u015fartlar\u0131 ile (e) bendinin \u201csermayesinin ve oy hakk\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131n denet\u00e7ilerine ait olmas\u0131\u201d ve (\u0131) bendinin \u201cy\u00f6netim organ\u0131 \u00fcyelerinin \u00e7o\u011funlu\u011funun kadrosundaki denet\u00e7ilerden olu\u015fmas\u0131\u201d \u015fartlar\u0131n\u0131n,<br \/>\n&#8211; Denetim \u00fcstlenen ba\u011f\u0131ms\u0131z denet\u00e7iler i\u00e7in Y\u00f6netmeli\u011fin 14 \u00fcnc\u00fc maddesinin de\u011fi\u015fik \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (c) ve (d) bentlerinde belirtilen \u015fartlar\u0131n,<br \/>\nkaybedilmesi halinde, ilgili kurulu\u015f veya denetim \u00fcstlenen denet\u00e7iler i\u00e7in Y\u00f6netmeli\u011fin 42 nci maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendinin faaliyet iznini ask\u0131ya alma s\u00fcresince uygulanmamas\u0131na oybirli\u011fiyle karar verilmi\u015ftir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>KURUL KARARI Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumundan: KURUL KARARI Karar No: 75935942-050.01.04 \u2013 [01\/203] Karar Tarihi: 10\/11\/2017 Karar\u0131n Konusu: Faaliyet izni ask\u0131ya al\u0131nanlar\u0131n Y\u00f6netmeli\u011fin 42\/1(c) maddesi kar\u015f\u0131s\u0131ndaki durumu. Ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 ve denetim \u00fcstlenen ba\u011f\u0131ms\u0131z denet\u00e7ilerin kadrolar\u0131nda (ortak\/y\u00f6netici\/denet\u00e7i) belirli say\u0131da\/oranda ba\u011f\u0131ms\u0131z denet\u00e7i bulunmas\u0131 gerekti\u011fi Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin (Y\u00f6netmelik) 13 ve 14 \u00fcnc\u00fc maddelerinde [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":914,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3946"}],"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=3946"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3946\/revisions"}],"predecessor-version":[{"id":3947,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3946\/revisions\/3947"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/3928"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}