{"id":290,"date":"2022-01-01T12:38:00","date_gmt":"2022-01-01T09:38:00","guid":{"rendered":"https:\/\/www3.tesmer.org.tr\/?p=290"},"modified":"2026-01-30T18:11:07","modified_gmt":"2026-01-30T15:11:07","slug":"tesmer-mevzuat","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=290","title":{"rendered":"TESMER Mevzuat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"290\" class=\"elementor elementor-290\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e78920c e-flex e-con-boxed e-con e-parent\" data-id=\"e78920c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-43de3ad elementor-widget elementor-widget-text-editor\" data-id=\"43de3ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/3568_SAYILI_KANUN_8_5_2015.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">3568 Say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu<\/a><\/p><p style=\"text-align: justify;\"><a href=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2025\/02\/SMMM_Staj_Yonetmeligi_24_02_2025.pdf\"><img decoding=\"async\" src=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2025\/02\/yeni.gif\" \/> Serbest Muhasebeci Mali M\u00fc\u015favirlik Staj Y\u00f6netmeli\u011fi (24.02.2025 Resmi Gazete de\u011fi\u015filklikler i\u015flenmi\u015f hali)<\/a><\/p><p style=\"text-align: justify;\"><a href=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2025\/02\/SMMM_Staj_Degisiklik_Yapilmasina_Dair_Yonetmelik_24_02_2025_32823_RG.pdf\"><img decoding=\"async\" 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Hakk\u0131ndaki Uygulama Y\u00f6nergesi Ekleri 2024 (07.10.2016, 08.02.2017, 09.03.2017, 07.06.2018, 17.07.2020, 24.09.2020, 14.01.2021, 01.09.2022, 23.02.2024, 29.08.2024, 26.06.2025, 08.08.2025 ve 12.09.2025 tarihli T\u00dcRMOB Y\u00f6netim Kurulu Kararlar\u0131 ile yap\u0131lan de\u011fi\u015fiklikler i\u015flenmi\u015ftir.)<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0769ec elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e0769ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>TESMER 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