{"id":4187,"date":"2023-06-01T15:06:44","date_gmt":"2023-06-01T12:06:44","guid":{"rendered":"http:\/\/www.tesmer.org.tr\/?p=4187"},"modified":"2023-06-01T15:06:47","modified_gmt":"2023-06-01T12:06:47","slug":"2023-2-donem-smmm-sinavina-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=4187","title":{"rendered":"2023\/2. D\u00f6nem SMMM S\u0131nav\u0131na \u0130li\u015fkin Duyuru"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4187\" class=\"elementor elementor-4187\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5b7721 e-flex e-con-boxed e-con e-parent\" data-id=\"f5b7721\" 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-6a144ba elementor-widget elementor-widget-text-editor\" data-id=\"6a144ba\" 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 style=\"text-align: center;\"><strong>2023-2 D\u00d6NEM\u0130 \/ 16-17 EYL\u00dcL 2023<\/strong><\/p><p style=\"text-align: center;\"><strong>SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVLARINA\u00a0<\/strong><strong>\u0130L\u0130\u015eK\u0130N DUYURU<\/strong><\/p><p>\u00a0<\/p><p style=\"text-align: justify;\">5786 say\u0131l\u0131 Yasa ile de\u011fi\u015fik 3568 say\u0131l\u0131 Yasa ve 19 A\u011fustos 2014 tarih ve 29093 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren &#8220;Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik&#8221; ile de\u011fi\u015fen 16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan &#8220;Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011fi&#8221; h\u00fck\u00fcmlerine g\u00f6re, a\u015fa\u011f\u0131da belirtilen tarihlerde Ankara, \u0130stanbul ve \u0130zmir illerinde Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131 yap\u0131lacakt\u0131r.<\/p><p style=\"text-align: justify;\">Bu s\u0131nava; staj\u0131n\u0131 tamamlayan serbest muhasebeci mali m\u00fc\u015favir aday meslek mensuplar\u0131, serbest muhasebeci meslek mensuplar\u0131 ve 3568 say\u0131l\u0131 Yasa\u2019n\u0131n 6\u2019nc\u0131 maddesine g\u00f6re, hizmet s\u00fcrelerini stajdan sayd\u0131ran adaylar kat\u0131lacakt\u0131r.<\/p><p style=\"text-align: justify;\">\u00a0<\/p><table width=\"605\"><tbody><tr><td width=\"326\"><p><strong>2023\/2 D\u00f6nemi, SMMM S\u0131nav Tarihleri <\/strong><\/p><\/td><td width=\"20\"><p><strong>:<\/strong><\/p><\/td><td width=\"260\"><p style=\"text-align: right;\"><strong>16 \u2013 17 Eyl\u00fcl 2023<\/strong><\/p><\/td><\/tr><tr><td width=\"326\"><p><strong>\u00a0\u0130lk Kez Kat\u0131lacaklar \u0130\u00e7in Ba\u015fvuru Tarihleri<\/strong><\/p><\/td><td width=\"20\"><p><strong>:<\/strong><\/p><\/td><td width=\"260\"><p style=\"text-align: right;\"><strong>1 Haziran \u2013 3 Temmuz 2023<\/strong><\/p><\/td><\/tr><tr><td width=\"326\"><p><strong>Tekrar Kat\u0131lacaklar \u0130\u00e7in Ba\u015fvuru Tarihleri<\/strong><\/p><\/td><td width=\"20\"><p><strong>:<\/strong><\/p><\/td><td width=\"260\"><p style=\"text-align: right;\"><strong>15 \u2013 31 A\u011fustos 2023<\/strong><\/p><\/td><\/tr><\/tbody><\/table><p style=\"text-align: justify;\">\u0130lk kez s\u0131nav ba\u015fvurusunda bulunacak adaylar\u0131n, <strong>3 Temmuz 2023<\/strong> tarihi itibariyle stajlar\u0131n\u0131 fiilen tamamlam\u0131\u015f olmalar\u0131 (Stajdan say\u0131lan hizmetler, stajdan say\u0131lan kurslar vb.) gereklidir.<\/p><p style=\"text-align: justify;\">S\u0131nava kat\u0131lacak adaylar\u0131n, TESMER Otomasyon Sistemi (TEOS) \u00fczerinden <a href=\"https:\/\/login.tesmer.org.tr\">https:\/\/login.tesmer.org.tr<\/a> adresine girerek \u00f6n ba\u015fvuru yapmalar\u0131 gerekmektedir.<\/p><ul style=\"text-align: justify;\"><li><em>\u0130lk kez s\u0131nava kat\u0131lacak adaylar, ba\u015fvuru s\u00fcresi i\u00e7erisinde TESMER Otomasyon Sistemi (TEOS) \u00fczerinden \u00f6n ba\u015fvuru yapt\u0131ktan sonra, s\u0131nav ba\u015fvuru belgelerini elden veya posta yolu ile kay\u0131tl\u0131 olduklar\u0131 SMMM Odalar\u0131na g\u00f6ndermeleri gerekmektedir. <strong>\u0130lk kez ba\u015fvuru yapacak adaylardan isteyenler, s\u0131nav ba\u015fvuru belgelerini mobil cihazlar ile dijital kimlik do\u011frulamas\u0131 yaparak \u201cDijital Ad\u0131m Mobil Uygulamas\u0131\u201d \u00fczerinden de odalar\u0131na g\u00f6nderebilirler. Dijital ortamda evrak g\u00f6nderen adaylardan ayr\u0131ca, fiziki evrak g\u00f6ndermeleri istenmeyecektir. <\/strong><\/em><\/li><\/ul><ul style=\"text-align: justify;\"><li>Dijital ortamda evrak y\u00fcklemek isteyen adaylar, Dijital Ad\u0131m Mobil Uygulamas\u0131&#8221; \u00fczerinden evrak y\u00fcklenmesine ili\u015fkin a\u00e7\u0131klamalar\u0131 i\u00e7eren \u201cDijital Ad\u0131m Mobil Uygulamas\u0131 Kullan\u0131m K\u0131lavuzu\u201d ve \u201cSerbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav\u0131 Aday \u0130\u015flemleri Videosu\u201dna https:\/\/www.tesmer.org.tr\/?p=572 ba\u011flant\u0131s\u0131 \u00fczerinden eri\u015febilirler.<\/li><\/ul><p style=\"text-align: justify;\">S\u0131nav s\u00fcresi devam eden adaylardan tekrar s\u0131nava girmek isteyenlerin ise TEOS \u00fczerinden ba\u015fvuru yapmalar\u0131 yeterlidir.<\/p><p style=\"text-align: justify;\">S\u0131nava girecek adaylar\u0131n, yukar\u0131da belirtilen s\u00fcreler i\u00e7erisinde ba\u015fvurular\u0131n\u0131 yapmalar\u0131 gerekmektedir. S\u00fcresi i\u00e7erisinde ba\u015fvuru yapmayan adaylar s\u0131nava al\u0131nmayacakt\u0131r.<\/p><p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\"><strong>SINAVLARA \u0130L\u0130\u015eK\u0130N ESASLAR<\/strong><\/p><p style=\"text-align: justify;\"><strong>Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na girebilmek i\u00e7in; <\/strong><\/p><ul><li style=\"text-align: justify;\">Hukuk, iktisat, maliye, i\u015fletme, muhasebe, bankac\u0131l\u0131k, kamu y\u00f6netimi ve siyasal bilimler dallar\u0131nda e\u011fitim veren fak\u00fclte ve y\u00fcksekokullardan veya denkli\u011fi Y\u00fcksek\u00f6\u011fretim Kurumunca tasdik edilmi\u015f yabanc\u0131 y\u00fcksek\u00f6\u011fretim kurumlar\u0131ndan en az lisans seviyesinde mezun olmak veya di\u011fer \u00f6\u011fretim kurumlar\u0131ndan lisans seviyesinde mezun olmakla beraber bu f\u0131krada belirtilen bilim dallar\u0131ndan lisans\u00fcst\u00fc seviyesinde diploma alm\u0131\u015f olmak,<\/li><li style=\"text-align: justify;\">Staj\u0131n\u0131, Yeminli Mali M\u00fc\u015favir veya Serbest Muhasebeci Mali M\u00fc\u015favirlerin yan\u0131nda ve \/ veya onlar\u0131n denetim ve g\u00f6zetiminde tamamlam\u0131\u015f olmak, Kanunun 6.maddesinde staj s\u00fcresinden say\u0131lan hizmetleri bulunanlar i\u00e7in bu hizmetlerini stajdan sayd\u0131rm\u0131\u015f olmak,<\/li><li style=\"text-align: justify;\">Kanunun 4&#8217;nc\u00fc maddesindeki genel ve 5&#8217;nci maddesindeki \u00f6zel \u015fartlar\u0131 ta\u015f\u0131malar\u0131 yan\u0131nda 45&#8217;nci madde ve 48&#8217;nci maddenin ikinci f\u0131kras\u0131n\u0131n (c), (e) bentleri ile 49 uncu maddesinde belirtilen durumlar\u0131n bulunmamas\u0131, gerekir.<\/li><\/ul><p>\u00a0<\/p><p style=\"text-align: justify;\"><strong>SINAV KONULARI<\/strong><\/p><p style=\"text-align: justify;\"><em>19 A\u011fustos 2014 tarih ve 29093 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik ile de\u011fi\u015fen<\/em> 16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan S\u0131nav Y\u00f6netmeli\u011fi\u2019ne g\u00f6re, Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131navlar\u0131na kat\u0131lacak adaylar, a\u015fa\u011f\u0131daki konular\u0131ndan s\u0131nava tabi tutulmaktad\u0131rlar.<\/p><ul style=\"text-align: justify;\"><li>Finansal Muhasebe,<\/li><li>Finansal Tablolar ve Analizi,<\/li><li>Maliyet Muhasebesi,<\/li><li>Muhasebe Denetimi,<\/li><li>Vergi Mevzuat\u0131 ve Uygulamas\u0131,<\/li><li>Hukuk (Ticaret Hukuku, Bor\u00e7lar Hukuku, \u0130\u015f Hukuku, SGK ve Ba\u011f-Kur Mevzuat\u0131, \u0130dari Yarg\u0131lama Hukuku),<\/li><li>Muhasebecilik ve Mali M\u00fc\u015favirlik Meslek Hukuku,<\/li><li>Sermaye Piyasas\u0131 Mevzuat\u0131<\/li><\/ul><p><em>\u00a0<\/em><\/p><p style=\"text-align: justify;\"><strong>BA\u015eVURU \u0130\u00c7\u0130N GEREKL\u0130 BELGELER<\/strong><\/p><ul><li style=\"text-align: justify;\">S\u0131nav Ba\u015fvuru Formu (SMMM Odalar\u0131ndan temin edilebilir.)<\/li><li style=\"text-align: justify;\">1 Adet Biyometrik Foto\u011fraf (50 mm x 60 mm)<\/li><li style=\"text-align: justify;\">Adli Sicil Belgesi (Adli sicil kayd\u0131 olanlardan mahkeme karar\u0131),<\/li><li style=\"text-align: justify;\">e-Mezun Belgesi veya Noter Onayl\u0131 Diploma, <strong>yabanc\u0131<\/strong> y\u00fcksek\u00f6\u011fretim kurumlar\u0131ndan al\u0131nm\u0131\u015f diplomalar i\u00e7in Y\u00fcksek\u00f6\u011fretim Kurumunca tasdik edilmi\u015f denklik belgesi,<\/li><li style=\"text-align: justify;\">Serbest muhasebeci mali m\u00fc\u015favir adaylar\u0131ndan, staj\u0131n\u0131 tamamlad\u0131\u011f\u0131na dair belge,<\/li><li style=\"text-align: justify;\">e-Stajyer E\u011fitimi Tamamlama Belgesi,<\/li><li style=\"text-align: justify;\">Yasa&#8217;n\u0131n 6.maddesinin a, b, c, d, e, f, g, h, i maddeleri kapsam\u0131nda hizmetleri bulunanlardan kurumlar\u0131ndan al\u0131nacak hizmet belgesi,<\/li><li style=\"text-align: justify;\">Vergi kayd\u0131 olmad\u0131\u011f\u0131na dair, vergi dairesinden veya internet vergi dairesinden al\u0131nan \u201cVergi M\u00fckellefiyet Belgesi\u201d<\/li><li style=\"text-align: justify;\">Emekli Sand\u0131\u011f\u0131 veya BA\u011e-KUR kayd\u0131 olmad\u0131\u011f\u0131na dair, e-Devlet kap\u0131s\u0131 \u00fczerinden al\u0131nan \u201cSosyal G\u00fcvenlik Kay\u0131t Belgesi\u201d<\/li><li style=\"text-align: justify;\">Erkek adaylardan askerlik durum belgesi (Sevk ve terhis tarihlerini i\u00e7eren),<\/li><li style=\"text-align: justify;\">SM ruhsat\u0131 olup, SMMM s\u0131nav\u0131na ba\u015fvuruda bulunanlardan; 1, 2, 3 ve 4. maddelere ek olarak ruhsat fotokopisi, faaliyet belgesi, serbest \u00e7al\u0131\u015fanlardan ayr\u0131ca, ilgili vergi dairesinden al\u0131nacak affa u\u011fram\u0131\u015f olsalar dahi ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan dolay\u0131 h\u00fck\u00fcm giyilmi\u015f olunmad\u0131\u011f\u0131n\u0131 g\u00f6sterir belge,<\/li><li style=\"text-align: justify;\">T\u00dcRMOB taraf\u0131ndan gerekli g\u00f6r\u00fclen di\u011fer belgeler,<\/li><\/ul><p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\">Yasa&#8217;n\u0131n 6.maddesinin a, b, c, d, e, f, g, h, i bentleri kapsamda \u00e7al\u0131\u015fmalar\u0131 staj s\u00fcresinden say\u0131lanlardan 5, 6, 8 ve 9. s\u0131rada belirtilen belgeler istenmez,<\/p><p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\"><strong>S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak ders ba\u015f\u0131na 350,00 \u20ba olmak \u00fczere, ilk defa s\u0131nava kat\u0131lacak adaylardan; 7 dersten sorumlu olanlar\u0131n 2.450,00 \u20ba, 8 dersten sorumlu olanlar\u0131n ise 2.800,00 \u20ba \u00f6demeleri gerekir,<\/strong><\/p><p style=\"text-align: justify;\">S\u0131nav bedelleri, T\u00dcRMOB Temel E\u011fitim ve Staj Merkezi\u2019nin (TESMER) a\u015fa\u011f\u0131da belirtilen banka hesaplar\u0131ndan birisine \u00f6denebilece\u011fi gibi kredi kart\u0131 ile s\u0131nav ba\u015fvurusu s\u0131ras\u0131nda TESMER \u00a0\u00a0\u00a0\u00a0\u00a0 Otomasyon Sistemi (TEOS) \u00fczerinden de \u00f6denebilir.<\/p><p style=\"text-align: justify;\"><strong><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Banka Bilgileri;<\/u><\/em><\/strong><\/p><ul style=\"text-align: justify;\"><li><em>\u0130\u015f Bankas\u0131 Ankara-Dikmen \u015eubesi 487 255<\/em><\/li><li><em>Halk Bankas\u0131 Ankara \/ Yeni\u015fehir \u015eubesi 16000 140 <\/em><\/li><\/ul><p style=\"text-align: justify;\"><em>\u00a0<\/em><\/p><p style=\"text-align: justify;\"><strong>DAHA \u00d6NCE SINAVA KATILAN ADAYLARDA ARANACAK BELGELER<\/strong><\/p><p style=\"text-align: justify;\">16 Ocak 2005 tarih ve 25702 say\u0131l\u0131 Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren S\u0131nav Y\u00f6netmeli\u011fi\u2019nin &#8220;Tekrar S\u0131nava Girebilme&#8221; ba\u015fl\u0131kl\u0131 21.maddesinin (De\u011fi\u015fik Madde 19.08.2014 \/ 29093 Resm\u00ee Gazete) 2.f\u0131kras\u0131na g\u00f6re, Serbest Muhasebeci Mali M\u00fc\u015favirlik s\u0131nav\u0131nda ba\u015far\u0131l\u0131 olamayanlar, ilk s\u0131nav tarihinden itibaren 3 y\u0131l i\u00e7erisinde y\u0131lda 3 kez a\u00e7\u0131lacak t\u00fcm s\u0131navlara girebilirler. <strong><em>Bu s\u0131nav s\u00fcresi hi\u00e7bir nedenle uzat\u0131lamaz.<\/em><\/strong><\/p><p style=\"text-align: justify;\">S\u0131navda ba\u015far\u0131l\u0131 olamayanlar, tekrar s\u0131nava girebilmek i\u00e7in s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6dedikten sonra <a href=\"http:\/\/teosweb.tesmer.org.tr\/\">TEOS<\/a> \u00a0\u00fczerinden s\u0131nav ba\u015fvurusu yapabilirler.<\/p><p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p><p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p><p style=\"text-align: justify;\"><strong>BELGELER\u0130N G\u00d6NDER\u0130LMES\u0130 VE KABUL ED\u0130LMES\u0130<\/strong><\/p><p style=\"text-align: justify;\">Yasada \u00f6ng\u00f6r\u00fclen genel ve \u00f6zel \u015fartlar\u0131 ta\u015f\u0131yanlardan Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav\u0131na kat\u0131lmak isteyenlerin yukar\u0131da belirtilen ba\u015fvuru belgelerini, son ba\u015fvuru tarihi \u00e7al\u0131\u015fma saati bitimine kadar Odalar arac\u0131l\u0131\u011f\u0131 ile veya \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (T\u00dcRMOB)-Temel E\u011fitim ve Staj Merkezi (TESMER) <em>\u0130ncek K\u0131z\u0131lca\u015far Mahallesi 2669. Sokak No:19 G\u00f6lba\u015f\u0131- Ankara<\/em>\u201d adresine elden veya posta ile g\u00f6ndermeleri gerekmektedir. (Postada meydana gelebilecek gecikmeler dikkate al\u0131nmayacakt\u0131r). S\u0131nava ba\u015fvuru yapacak adaylardan isteyenler, s\u0131nav ba\u015fvuru belgelerini dijital ortamda &#8220;Dijital Ad\u0131m Mobil Uygulamas\u0131&#8221; \u00fczerinden Odalar\u0131na g\u00f6nderebilirler. Dijital ortamda evrak g\u00f6nderen adaylardan ayr\u0131ca, fiziki ortamda evrak teslim etmeleri istenmeyecektir. Ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunduklar\u0131 ve 3568 say\u0131l\u0131 Kanun&#8217;un 4. maddesinde d\u00fczenlenen genel \u015fartlar ile 5. maddesinde d\u00fczenlenen \u00f6zel \u015fartlar\u0131 ta\u015f\u0131mad\u0131klar\u0131 sonradan anla\u015f\u0131lanlar\u0131n s\u0131navlar\u0131 ge\u00e7ersiz say\u0131larak, haklar\u0131nda s\u0131nava dayal\u0131 olarak yap\u0131lm\u0131\u015f i\u015flemler iptal edilecektir.<\/p><ul style=\"text-align: justify;\"><li>S\u0131nav ba\u015fvuru formundaki sorular\u0131n bir veya birka\u00e7\u0131n\u0131 yan\u0131ts\u0131z b\u0131rakanlar ile belgeleri eksik olanlar\u0131n ba\u015fvurular\u0131 dikkate al\u0131nmayacakt\u0131r.<\/li><li>S\u0131nav\u0131n yap\u0131laca\u011f\u0131 yerler ve s\u0131nav program\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131n\u0131n ve T\u00dcRMOB Temel E\u011fitim ve Staj Merkezi&#8217;nin (TESMER) internet sitelerinde duyurulacakt\u0131r.<\/li><li>S\u0131nav Giri\u015f belgeleri, http:\/\/belge.tesmer.org.tr adresinde a\u00e7\u0131klanacakt\u0131r.<\/li><li>S\u0131nav Giri\u015f Belgesi ile ge\u00e7erli kimlik belgesi (T.C N\u00fcfus C\u00fczdan\u0131, T.C Kimlik Kart\u0131, Ge\u00e7ici Kimlik Belgesi, S\u00fcresi Ge\u00e7erli Pasaport) yan\u0131nda bulunmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/li><li>S\u0131nav listelerinde yer almayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/li><li>S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6demeyenler s\u0131nava al\u0131nmayacakt\u0131r.<\/li><li>S\u0131nava ba\u015fvurup, kat\u0131lmayanlar\u0131n s\u0131nav bedeli iade veya mahsup edilmeyecektir.<\/li><li>S\u0131nav ba\u015fvuru belgeleri geri verilmeyecektir.<\/li><\/ul><p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u0130lan Olunur.<\/p>\t\t\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>2023\/2. D\u00f6nem SMMM S\u0131nav\u0131na \u0130li\u015fkin Duyuru<\/p>\n","protected":false},"author":1,"featured_media":1439,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137,126],"tags":[],"class_list":["post-4187","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sinav-duyurusu","category-smmm-sinavi"],"_links":{"self":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4187","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4187"}],"version-history":[{"count":0,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4187\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/media\/1439"}],"wp:attachment":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}