{"id":6535,"date":"2025-08-25T11:50:58","date_gmt":"2025-08-25T08:50:58","guid":{"rendered":"https:\/\/www.tesmer.org.tr\/?p=6535"},"modified":"2025-08-25T11:57:16","modified_gmt":"2025-08-25T08:57:16","slug":"2025-3-donem-ymm-sinavlarina-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=6535","title":{"rendered":"2025\/3. D\u00f6nem YMM S\u0131navlar\u0131na \u0130li\u015fkin Duyuru"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6535\" class=\"elementor elementor-6535\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc669b1 e-flex e-con-boxed e-con e-parent\" data-id=\"cc669b1\" 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-61f030d elementor-widget elementor-widget-text-editor\" data-id=\"61f030d\" 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: justify;\"><span style=\"color: #000000;\"><strong>YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVLARINA \u0130L\u0130\u015eK\u0130N DUYURU<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">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 Gazetede 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\u0131mlanm\u0131\u015f &#8220;Yeminli Mali M\u00fc\u015favirlik ve Serbest Muhasebeci Mali M\u00fc\u015favirlik S\u0131nav Y\u00f6netmeli\u011fi&#8221; h\u00fck\u00fcmlerine g\u00f6re, d\u00fczenlenen Yeminli Mali M\u00fc\u015favirlik S\u0131navlar\u0131 a\u015fa\u011f\u0131da belirtilen tarihlerde <strong>Ankara&#8217;da <\/strong>yap\u0131lacakt\u0131r.<\/span><\/p><table><tbody><tr><td width=\"342\"><p><span style=\"color: #000000;\"><strong>2025\/3. D\u00f6nem YMM S\u0131nav Tarihleri<\/strong><\/span><\/p><\/td><td width=\"20\"><p><span style=\"color: #000000;\"><strong>:<\/strong><\/span><\/p><\/td><td width=\"222\"><p><span style=\"color: #000000;\"><strong>13-22 Aral\u0131k 2025<\/strong><\/span><\/p><\/td><\/tr><tr><td width=\"342\"><p><span style=\"color: #000000;\"><strong>\u00a0\u0130lk Kez Kat\u0131lacaklar \u0130\u00e7in Ba\u015fvuru Tarihleri<\/strong><\/span><\/p><\/td><td width=\"20\"><p><span style=\"color: #000000;\"><strong>:<\/strong><\/span><\/p><\/td><td width=\"222\"><p><span style=\"color: #000000;\"><strong>1-30 Eyl\u00fcl 2025<\/strong><\/span><\/p><\/td><\/tr><tr><td width=\"342\"><p><span style=\"color: #000000;\"><strong>Tekrar Kat\u0131lacaklar \u0130\u00e7in Ba\u015fvuru Tarihleri<\/strong><\/span><\/p><\/td><td width=\"20\"><p><span style=\"color: #000000;\"><strong>:<\/strong><\/span><\/p><\/td><td width=\"222\"><p><span style=\"color: #000000;\"><strong>1 &#8211; 5 Aral\u0131k 2025<\/strong><\/span><\/p><\/td><\/tr><\/tbody><\/table><p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0130lk kez s\u0131nav ba\u015fvurusunda bulunacak adaylar\u0131n, <strong>30 Eyl\u00fcl 2025 <\/strong>tarihi itibariyle s\u0131nava kat\u0131l\u0131m i\u00e7in gerekli olan hizmet s\u00fcrelerini fiilen tamamlam\u0131\u015f olmalar\u0131 gereklidir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>S\u0131nava kat\u0131lacak adaylar\u0131n, TESMER Otomasyon Sistemi (TEOS) \u00fczerinden <\/em><a style=\"color: #000000;\" href=\"https:\/\/login.tesmer.org.tr\/\"><em>https:\/\/login.tesmer.org.tr<\/em><\/a><em> adresine girerek \u00f6n ba\u015fvuru yapmalar\u0131 gerekmektedir. <\/em><\/span><\/p><ul style=\"text-align: justify;\"><li style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>\u0130lk kez s\u0131nava kat\u0131lacak adaylar\u0131n, 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 Ba\u015fkanl\u0131\u011f\u0131m\u0131za 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 Ba\u015fkanl\u0131\u011f\u0131m\u0131za g\u00f6nderebilirler. Dijital ortamda evrak g\u00f6nderen adaylardan ayr\u0131ca, fiziki evrak g\u00f6ndermeleri istenmeyecektir.<\/strong><\/em><em>\u00a0<\/em><\/span><\/li><\/ul><ul style=\"text-align: justify;\"><li style=\"text-align: justify;\"><span style=\"color: #000000;\"><em>S\u0131nav s\u00fcresi devam eden adaylardan tekrar s\u0131nava kat\u0131lmak isteyenlerin ise s\u00fcresi i\u00e7erisinde TEOS \u00fczerinden ba\u015fvuru yapmalar\u0131 yeterlidir.<\/em><\/span><\/li><\/ul><p style=\"text-align: justify;\"><span style=\"color: #000000;\">S\u0131nava girecek adaylar\u0131n, yukar\u0131da belirtilen tarihler aras\u0131nda ba\u015fvuru yapmalar\u0131 ve s\u0131nav ba\u015fvuru belgelerini Ba\u015fkanl\u0131\u011f\u0131m\u0131za g\u00f6ndermeleri gerekmektedir. S\u00fcresi i\u00e7erisinde yap\u0131lmayan ba\u015fvurular de\u011ferlendirmeye al\u0131nmayacakt\u0131r.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>SINAVLARA \u0130L\u0130\u015eK\u0130N ESASLAR<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131na girebilmek i\u00e7in:<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">S\u0131navlara girecek adaylarda; Kanunun 4\u2019\u00fcnc\u00fc maddesindeki genel ve 9 uncu maddedeki \u00f6zel \u015fartlar\u0131 ta\u015f\u0131malar\u0131 yan\u0131nda 45\u2019 inci madde ve 48\u2019 inci maddenin ikinci f\u0131kras\u0131n\u0131n (c), (d), (e) bentleri ile 49 uncu maddesinde belirtilen durumlar\u0131n bulunmamas\u0131 gerekir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><u>Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131;<\/u><\/strong><\/span><\/p><ul style=\"text-align: justify;\"><li><span style=\"color: #000000;\">\u0130leri D\u00fczeyde Finansal Muhasebe,<\/span><\/li><li><span style=\"color: #000000;\">Finansal Y\u00f6netim,<\/span><\/li><li><span style=\"color: #000000;\">Y\u00f6netim Muhasebesi,<\/span><\/li><li><span style=\"color: #000000;\">Denetim, Raporlama ve Meslek Hukuku,<\/span><\/li><li><span style=\"color: #000000;\">Revizyon,<\/span><\/li><li><span style=\"color: #000000;\">Vergi Tekni\u011fi,<\/span><\/li><li><span style=\"color: #000000;\">Gelir \u00dczerinden Al\u0131nan Vergiler,<\/span><\/li><li><span style=\"color: #000000;\">Harcama ve Servet \u00dczerinden Al\u0131nan Vergiler,<\/span><\/li><li><span style=\"color: #000000;\">D\u0131\u015f Ticaret ve Kambiyo Mevzuat\u0131,<\/span><\/li><li><span style=\"color: #000000;\">Sermaye Piyasas\u0131 Mevzuat\u0131,<\/span><\/li><\/ul><p style=\"text-align: justify;\"><span style=\"color: #000000;\">konular\u0131ndan yap\u0131l\u0131r.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>BA\u015eVURU \u0130\u00c7\u0130N GEREKL\u0130 BELGELER<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">S\u0131nava kat\u0131labilmek i\u00e7in gerekli ko\u015fullar\u0131 ta\u015f\u0131yan adaylar\u0131n;<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">1) S\u0131nav Ba\u015fvuru Dosyas\u0131 (SMMM- YMM Odalar\u0131ndan al\u0131nabilir.)<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">2) Mezun Belgesi (e-Devlet kap\u0131s\u0131 \u00fczerinden al\u0131nabilir.)<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Mezun belgesi e-Devlet kap\u0131s\u0131nda bulunmayan adaylar\u00a0a\u015fa\u011f\u0131daki belgelerden herhangi birisini sunabilirler:<\/strong><\/span><\/p><ul style=\"text-align: justify;\"><li><span style=\"color: #000000;\">Noter onayl\u0131 diploma veya noter onayl\u0131 ge\u00e7ici mezuniyet belgesi (Arka sayfas\u0131nda kimlik bilgileri bulunmas\u0131 halinde arka sayfa da onaylat\u0131lacakt\u0131r.)<\/span><\/li><li><span style=\"color: #000000;\">Yabanc\u0131 Y\u00fcksek \u00d6\u011fretim Kurumlar\u0131ndan al\u0131nm\u0131\u015f diplomalar i\u00e7in Y\u00fcksek \u00d6\u011fretim Kurumu\u2019ndan al\u0131nacak denklik belgesi,<\/span><\/li><\/ul><p style=\"text-align: justify;\"><span style=\"color: #000000;\">3) Resmi kuruma verilmek \u00fczere e-Devlet kap\u0131s\u0131 \u00fczerinden al\u0131nm\u0131\u015f Adli Sicil Belgesi (Adli sicil kayd\u0131 olanlardan mahkeme karar\u0131 fotokopisi),<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">4) 1 Adet Biyometrik foto\u011fraf (50mmx60mm)<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">5) Serbest Muhasebeci Mali M\u00fc\u015favirlik Ruhsat Fotokopisi<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">6) Ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan Oda Kay\u0131t Belgesi, serbest \u00e7al\u0131\u015fanlardan Faaliyet Belgesi, (Kay\u0131tl\u0131 oldu\u011fu SMMM Odas\u0131ndan al\u0131nabilir.)<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">7) Taahh\u00fctname,<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">8) \u00d6zel sekt\u00f6rde ba\u011f\u0131ml\u0131 olarak \u00e7al\u0131\u015fanlardan <a style=\"color: #000000;\" href=\"https:\/\/www.tesmer.org.tr\/files\/www2\/post\/148\/smmm_oda_giris_ve_maktu_aidat_dilekcesi.pdf_jsXdhhmQ.pdf\">&#8220;<\/a><a style=\"color: #000000;\" href=\"https:\/\/www.tesmer.org.tr\/files\/www2\/matbu\/YMM_Oda_Giris_Ucreti_ve_Maktu_Aidatin_Tam_Odendigine_Dair_Belge.pdf\">Oda Giri\u015f \u00dccreti ve Maktu Aidat\u0131n Tam \u00d6dendi\u011fine Dair Belge<\/a><a style=\"color: #000000;\" href=\"https:\/\/www.tesmer.org.tr\/files\/www2\/post\/148\/smmm_oda_giris_ve_maktu_aidat_dilekcesi.pdf_jsXdhhmQ.pdf\">&#8220;<\/a> (Kay\u0131tl\u0131 olunan SMMM Odas\u0131ndan al\u0131nabilir.)<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>9) Kanunda belirtilen 10 y\u0131ll\u0131k \u00e7al\u0131\u015fma s\u00fcresini g\u00f6sterir a\u015fa\u011f\u0131daki belgeler:<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">a\u20131) Serbest Muhasebeci Mali M\u00fc\u015favirlik faaliyetini serbest olarak s\u00fcrd\u00fcrenlerden, m\u00fckellefiyeti s\u00fcresince ba\u011fl\u0131 oldu\u011fu vergi dairelerinin t\u00fcm\u00fcnden al\u0131nacak; m\u00fckellefiyetin konusunu, ba\u015flang\u0131\u00e7 ve biti\u015f tarihlerini g\u00f6steren (Devam edenler i\u00e7in devam etti\u011fine dair) belge ile affa u\u011fram\u0131\u015f olsalar dahi ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan dolay\u0131 h\u00fck\u00fcm giymi\u015f olunmad\u0131\u011f\u0131n\u0131 g\u00f6sterir belge,<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">a\u20132) Mesleki faaliyetini Serbest Muhasebeci Mali M\u00fc\u015favirlik ortakl\u0131\u011f\u0131 (A.\u015e, Ltd.) bi\u00e7iminde s\u00fcrd\u00fcrenlerden; yukar\u0131daki (a\u20131) maddedeki belgeye ek olarak \u015firket orta\u011f\u0131, \u015firket m\u00fcd\u00fcr\u00fc ya da y\u00f6netim kurulu \u00fcyesi oldu\u011funu g\u00f6sterir ticaret sicil gazetesi ve \u015firket genel imza sirk\u00fcleri \u00f6rne\u011fi,<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">b\u20131) Serbest Muhasebeci Mali M\u00fc\u015favirlik faaliyetini, Serbest Muhasebeci Mali M\u00fc\u015favirlik veya Yeminli Mali M\u00fc\u015favirlik b\u00fcrolar\u0131nda ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015farak s\u00fcrd\u00fcrenlerden; i\u015fe giri\u015f bildirgesi ve sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131 veya barkodlu), b\u00fcro sahibinin ruhsat fotokopisi,<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">b\u20132) Mesleki faaliyetini Serbest Muhasebeci Mali M\u00fc\u015favirlik veya Yeminli Mali M\u00fc\u015favirlik ortakl\u0131\u011f\u0131 (A\u015e, Ltd.) bi\u00e7imindeki i\u015f yerlerinde ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015farak s\u00fcrd\u00fcrenlerden, \u015firketin ticaret sicil gazetesi (\u00e7al\u0131\u015fma s\u00fcresini kapsayan), i\u015fe giri\u015f bildirgesi ve sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131 veya karekodlu),<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">b\u20133) Ticari i\u015fletmelerde ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan; i\u015fe giri\u015f bildirgesi, sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131 veya karekodlu), \u00e7al\u0131\u015fma s\u00fcresini kapsayan \u015firketin ticaret sicil gazetesi (A.\u015e\u2019lerde genel kurul gazeteleri) ve g\u00f6rev tan\u0131m yaz\u0131s\u0131 (\u0130lgili firmadan al\u0131nabilir.)<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">c) Kanunun 9.maddesinde belirtilen vergi inceleme yetkisine haiz olarak \u00e7al\u0131\u015fanlardan kurumlar\u0131ndan al\u0131nan hizmet belgesi (SMMM belgesi olmayanlardan yukar\u0131da yer alan 5,6 ve 8\u2019inci maddelerdeki belgeler aranmaz.)<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">d) Kanunda belirtilen bilim dallar\u0131nda \u00f6\u011fretim \u00fcyeli\u011fi veya g\u00f6revlili\u011fi yapm\u0131\u015f olanlardan kurumlar\u0131ndan al\u0131nan hizmet belgesi (SMMM belgesi olmayanlardan yukar\u0131da yer alan 5,6 ve 8\u2019inci maddelerdeki belgeler aranmaz.)<\/span><\/p><p><span style=\"color: #000000;\">e) T\u00dcRMOB taraf\u0131ndan gerekli g\u00f6r\u00fclen di\u011fer belgeler,<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">S\u0131nava girecek adaylar\u0131n, s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak ba\u015fvurduklar\u0131 her s\u0131nav i\u00e7in <strong>ders ba\u015f\u0131na 1.10<\/strong><strong>0,00 \u20ba \u00f6demeleri, ilk defa s\u0131nava kat\u0131lacaklar\u0131n ise 11.000,00 \u20ba \u00f6demeleri gerekir.<\/strong> S\u0131nav bedelleri, T\u00dcRMOB Temel E\u011fitim ve Staj Merkezi\u2019nin (TESMER) a\u015fa\u011f\u0131da yer alan banka \u00a0hesaplar\u0131ndan birisine \u00f6denebilece\u011fi gibi kredi kart\u0131 ile s\u0131nav ba\u015fvurusu s\u0131ras\u0131nda TEOS \u00fczerinden de \u00f6denebilir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Banka bilgileri;<\/em><\/strong><\/span><\/p><ul style=\"text-align: justify;\"><li><span style=\"color: #000000;\"><em>\u0130\u015f Bankas\u0131 Ankara-Dikmen \u015eubesi<strong> 487 269<\/strong><\/em><\/span><\/li><li><span style=\"color: #000000;\"><em>Halk Bankas\u0131 Ankara \/ Yeni\u015fehir \u015eubesi <strong>16000 140<\/strong><\/em><\/span><\/li><\/ul><p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>DAHA \u00d6NCE SINAVA KATILAN ADAYLARDA ARANACAK BELGELER<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">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 Resmi Gazete) 1.f\u0131kras\u0131na g\u00f6re, Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131nda ba\u015far\u0131l\u0131 olamayanlar, ilk s\u0131nav tarihinden itibaren 2 y\u0131l i\u00e7erisinde y\u0131lda 3 kez a\u00e7\u0131lacak t\u00fcm s\u0131navlara girebilirler. S\u0131nav s\u00fcresi hi\u00e7bir nedenle uzat\u0131lamaz.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">Daha \u00f6nce s\u0131nava kat\u0131lan adaylardan s\u0131nav s\u00fcresi devam edenlerin, tekrar s\u0131nava girebilmek i\u00e7in s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6dedikten sonra TEOS \u00fczerinden s\u0131nav ba\u015fvurular\u0131n\u0131 yapmalar\u0131 gerekir.<\/span><\/p><p style=\"text-align: center;\"><span style=\"color: #000000;\"><strong>BELGELER\u0130N G\u00d6NDER\u0130LMES\u0130 VE KABUL ED\u0130LMES\u0130<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">1) Yasada \u00f6ng\u00f6r\u00fclen genel ve \u00f6zel \u015fartlar\u0131 ta\u015f\u0131yanlardan Yeminli Mali M\u00fc\u015favirlik S\u0131nav\u0131na kat\u0131lmak isteyenlerin yukar\u0131da belirtilen belgeleri son ba\u015fvuru tarihi mesai saati bitimine kadar \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) \u0130ncek K\u0131z\u0131lca\u015far Mah. 2669. Sok. No: 19 G\u00f6lba\u015f\u0131-Ankara\u201d adresine elden veya posta ile g\u00f6ndermeleri gerekmektedir (Postada meydana gelebilecek gecikmeler dikkate al\u0131nmayacakt\u0131r). \u0130lk kez s\u0131nava ba\u015fvuracak adaylardan isteyenler, ba\u015fvuru belgelerini \u201cDijital Ad\u0131m Mobil Uygulamas\u0131\u201d \u00fczerinden g\u00f6nderebilirler. S\u0131nav ba\u015fvuru belgelerini dijital ortamda g\u00f6nderen adaylardan ayr\u0131ca, fiziki ortamda evrak teslim etmeleri istenmeyecektir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">2) Ger\u00e7e\u011fe ayk\u0131r\u0131 beyanda bulunduklar\u0131 anla\u015f\u0131lanlar\u0131n, s\u0131nav\u0131 kazanm\u0131\u015f dahi olsalar, \u0130zin Belgeleri (Ruhsatlar\u0131) iptal edilecektir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">3) 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.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">4) 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- TESMER&#8217;in internet sitelerinde duyurulacakt\u0131r.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">5) S\u0131nav Giri\u015f belgeleri, http:\/\/belge.tesmer.org.tr adresinden yaz\u0131c\u0131 \u00e7\u0131kt\u0131s\u0131 olarak al\u0131nabilecektir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">6) S\u0131nav s\u0131ras\u0131nda, S\u0131nav Giri\u015f Belgesi ve ge\u00e7erli kimlik belgesi <em>(T.C N\u00fcfus C\u00fczdan\u0131, T.C Kimlik Kart\u0131, Ge\u00e7ici Kimlik Belgesi, S\u00fcresi ge\u00e7erli pasaport)<\/em> yan\u0131nda bulunmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">7) S\u0131nav kat\u0131l\u0131mc\u0131 listelerinde yer almayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">8) S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6demeyenler ile ba\u015fvurusu olmayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">9) S\u0131nav Ba\u015fvuru belgeleri geri verilmeyecektir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">10) S\u0131nava ba\u015fvurup, kat\u0131lmayanlar\u0131n s\u0131nav bedeli iade veya mahsup edilmeyecektir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\">\u0130lan Olunur.<\/span><\/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>YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVLARINA \u0130L\u0130\u015eK\u0130N DUYURU 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 Gazetede 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\u0131mlanm\u0131\u015f &#8220;Yeminli Mali [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1439,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137,128],"tags":[],"class_list":["post-6535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sinav-duyurusu","category-ymm-sinavi"],"_links":{"self":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/6535","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6535"}],"version-history":[{"count":1,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/6535\/revisions"}],"predecessor-version":[{"id":7047,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/6535\/revisions\/7047"}],"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=6535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}