{"id":6867,"date":"2026-01-14T17:26:00","date_gmt":"2026-01-14T14:26:00","guid":{"rendered":"https:\/\/www.tesmer.org.tr\/?p=6867"},"modified":"2026-02-28T09:54:32","modified_gmt":"2026-02-28T06:54:32","slug":"2026-1-doneminden-itibaren-smmm-sinavlari-test-yontemiyle-yapilacaktir","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=6867","title":{"rendered":"2026\/1 D\u00f6neminden \u0130tibaren SMMM S\u0131navlar\u0131 Test Y\u00f6ntemiyle Yap\u0131lacakt\u0131r"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6867\" class=\"elementor elementor-6867\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5afba33 e-flex e-con-boxed e-con e-parent\" data-id=\"5afba33\" 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-a64614b elementor-widget elementor-widget-text-editor\" data-id=\"a64614b\" 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;\">T\u00dcRMOB Y\u00f6netim Kurulunun 14 Ocak 2026 tarihli toplant\u0131s\u0131nda 2026\/1 D\u00f6nemi ve takip eden d\u00f6nemlerde Serbest Muhasebeci Mali M\u00fc\u015favirlik s\u0131navlar\u0131n\u0131n Test (\u00c7oktan Se\u00e7meli) y\u00f6ntemiyle yap\u0131lmas\u0131na S\u0131nav Y\u00f6netmeli\u011fi\u2019nin 5\/1-c maddesi uyar\u0131nca karar verilmi\u015ftir.<\/span><\/p><p><a href=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2024\/12\/2684286SMMM-Sinavi-Yapilma-Yontemi__5.pdf\">YMM ve SMMM Oda Ba\u015fkanl\u0131klar\u0131na G\u00f6nderilen Yaz\u0131<\/a><\/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>T\u00dcRMOB Y\u00f6netim Kurulunun 14 Ocak 2026 tarihli toplant\u0131s\u0131nda 2026\/1 D\u00f6nemi ve takip eden d\u00f6nemlerde Serbest Muhasebeci Mali M\u00fc\u015favirlik s\u0131navlar\u0131n\u0131n Test (\u00c7oktan Se\u00e7meli) y\u00f6ntemiyle yap\u0131lmas\u0131na S\u0131nav Y\u00f6netmeli\u011fi\u2019nin 5\/1-c maddesi uyar\u0131nca karar verilmi\u015ftir. YMM ve SMMM Oda Ba\u015fkanl\u0131klar\u0131na G\u00f6nderilen Yaz\u0131<\/p>\n","protected":false},"author":3,"featured_media":1439,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[89,83,137,126],"tags":[],"class_list":["post-6867","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilgilendirme","category-onemli","category-sinav-duyurusu","category-smmm-sinavi"],"_links":{"self":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/6867","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6867"}],"version-history":[{"count":13,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/6867\/revisions"}],"predecessor-version":[{"id":6894,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/6867\/revisions\/6894"}],"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=6867"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6867"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6867"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}