{"id":712,"date":"2022-03-11T15:26:00","date_gmt":"2022-03-11T12:26:00","guid":{"rendered":"https:\/\/www3.tesmer.org.tr\/?p=712"},"modified":"2026-03-17T16:14:13","modified_gmt":"2026-03-17T13:14:13","slug":"smmm-ozel-smmm-ve-abc-grubu-sinav-kurallari","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=712","title":{"rendered":"SMMM S\u0131nav Kurallar\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"712\" class=\"elementor elementor-712\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-289681a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"289681a0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-356f7693\" data-id=\"356f7693\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7874b2b elementor-widget elementor-widget-text-editor\" data-id=\"7874b2b\" 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><\/p>\n<ol class=\"wp-block-list\">\n<li>S\u0131navda; 1. Oturumda Finansal Muhasebe, Maliyet Muhasebesi, Hukuk ve Sermaye Piyasas\u0131 Mevzuat\u0131 s\u0131nav konular\u0131ndan 20\u2019\u015fer adet soru; 2. Oturumda Finansal Tablolar ve Analizi, Muhasebe Denetimi, Vergi Mevzuat\u0131 ve Uygulamas\u0131 ve Muhasebecilik ve Mali M\u00fc\u015favirlik Meslek Hukuku s\u0131nav konular\u0131ndan 20\u2019\u015fer adet olmak \u00fczere 5 (be\u015f) se\u00e7enekli \u00e7oktan se\u00e7meli sorular yer alacakt\u0131r. <strong> ve 1. ve 2. oturumlar i\u00e7in ayr\u0131 giri\u015f belgeleri d\u00fczenlenir. <\/strong><\/li>\n<li><strong>Ba\u015fvurulan her bir s\u0131nav konusu i\u00e7in cevaplama s\u00fcresi 45 dakikad\u0131r. <\/strong><\/li>\n<li>S\u0131navda mutlak de\u011ferlendirme uygulamas\u0131 ge\u00e7erlidir. Her aday\u0131n testlere verdi\u011fi do\u011fru ve yanl\u0131\u015f cevaplar\u0131n say\u0131lar\u0131 esas al\u0131n\u0131r, her yanl\u0131\u015f cevap 0,25 do\u011fru soru puan\u0131n\u0131 g\u00f6t\u00fcr\u00fcr, aday\u0131n ald\u0131\u011f\u0131 puan buna g\u00f6re hesaplan\u0131r.<\/li>\n<li>S\u0131nav ba\u015flad\u0131ktan sonra hi\u00e7bir aday s\u0131nava al\u0131nmayacakt\u0131r. <strong>S\u0131nav\u0131n ilk 20<\/strong> ve <strong>son 10 dakikas\u0131nda<\/strong> adaylar\u0131n s\u0131nav salonunu terk etmelerine izin verilmeyecektir. S\u0131nav salonunu herhangi bir nedenle (tuvalet ihtiyac\u0131, rahats\u0131zl\u0131k vb. d\u00e2hil) terk eden aday, tekrar s\u0131nav salonuna al\u0131nmayacakt\u0131r.<\/li>\n<li>Adaylara, ba\u015fvurusunu yapt\u0131\u011f\u0131 s\u0131nav konusuna\/konular\u0131na ait tek bir optik cevap formu verilecek, cevaplar bu optik forma i\u015faretlenecektir.<\/li>\n<li>Optik cevap k\u00e2\u011f\u0131d\u0131n\u0131z\u0131n ad\u0131n\u0131za d\u00fczenlenip d\u00fczenlenmedi\u011fini kontrol ediniz. T.C. Kimlik Numaran\u0131z\u0131 cevap k\u00e2\u011f\u0131d\u0131n\u0131zda ilgili yere do\u011fru bir \u015fekilde kodlay\u0131n\u0131z. Herhangi bir yanl\u0131\u015fl\u0131k olmas\u0131 durumunda Salon Ba\u015fkan\u0131na mutlaka bildiriniz.<strong> \u0130LG\u0130L\u0130 KISIMLARI (AD SOYAD VE \u0130MZA) DOLDURMAYI UNUTMAYINIZ. AKS\u0130 H\u00c2LDE SINAVINIZ GE\u00c7ERS\u0130Z SAYILACAKTIR.<\/strong><\/li>\n<li>Optik cevap k\u00e2\u011f\u0131d\u0131n\u0131z \u00fczerinde yer alan kitap\u00e7\u0131k t\u00fcr\u00fc ile ilgili kutucu\u011fu kodlamay\u0131 unutmay\u0131n\u0131z. Aksi h\u00e2lde s\u0131nav\u0131n\u0131z\u0131n de\u011ferlendirilmesi <strong>M\u00dcMK\u00dcN OLMAYACAKTIR.<\/strong><\/li>\n<li>Cevaplar\u0131n optik cevap k\u00e2\u011f\u0131d\u0131na kodlanm\u0131\u015f olmas\u0131 gerekmektedir. Soru kitap\u00e7\u0131\u011f\u0131na i\u015faretlenen cevaplar <strong>ge\u00e7erli de\u011fildir.<\/strong> Soru kitap\u00e7\u0131\u011f\u0131na i\u015faretlenmi\u015f cevaplar\u0131n optik cevap k\u00e2\u011f\u0131d\u0131na ge\u00e7irilmesi i\u00e7in <strong>ek s\u00fcre<\/strong> <strong>kesinlikle verilmeyecektir.<\/strong> Optik cevap k\u00e2\u011f\u0131d\u0131nda her t\u00fcrl\u00fc kodlama yumu\u015fak u\u00e7lu siyah tahta kur\u015fun kalemle yap\u0131lacakt\u0131r. Her s\u0131nav konusunun cevab\u0131 o alan\u0131n ad\u0131n\u0131n yaz\u0131l\u0131 oldu\u011fu s\u00fctunda ve\/veya s\u00fctunlarda kodlanacakt\u0131r.<\/li>\n<li>Optik cevap ka\u011f\u0131d\u0131 buru\u015fturulamaz, katlanamaz ve \u00fczerine gereksiz hi\u00e7bir i\u015faret konulamaz. Bu uyar\u0131lara ayk\u0131r\u0131 davranan adaylar\u0131n optik cevap ka\u011f\u0131tlar\u0131 de\u011ferlendirme d\u0131\u015f\u0131 b\u0131rak\u0131lacakt\u0131r.<\/li>\n<li>Soru kitap\u00e7\u0131\u011f\u0131n\u0131z\u0131 al\u0131r almaz, kapakta yer alan kitap\u00e7\u0131k t\u00fcr\u00fc ile her sayfada yer alan kitap\u00e7\u0131k t\u00fcr\u00fcn\u00fcn ayn\u0131 olup olmad\u0131\u011f\u0131n\u0131, sayfalar\u0131n eksik olup olmad\u0131\u011f\u0131n\u0131, kitap\u00e7\u0131kta bas\u0131m hatalar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131n\u0131 kontrol ediniz. Soru kitap\u00e7\u0131\u011f\u0131n\u0131z\u0131n sayfas\u0131 eksik veya bas\u0131m\u0131 hatal\u0131 ise de\u011fi\u015ftirilmesi i\u00e7in Salon G\u00f6revlilerine ba\u015fvurunuz.<\/li>\n<li>Soru kitap\u00e7\u0131\u011f\u0131n\u0131z\u0131n \u00fczerinde ayr\u0131lan yere istenilen bilgileri yaz\u0131n\u0131z. Soru kitap\u00e7\u0131\u011f\u0131 \u00fczerindeki uyar\u0131lar\u0131 mutlaka okuyunuz. Soru kitap\u00e7\u0131\u011f\u0131n\u0131n sayfalar\u0131ndaki bo\u015f yerleri m\u00fcsvedde i\u00e7in kullanabilirsiniz. <strong>Bunun d\u0131\u015f\u0131nda m\u00fcsvedde kullanmak yasakt\u0131r.<\/strong> S\u0131nav sonunda soru kitap\u00e7\u0131klar\u0131 toplanacak ve incelenecektir. Soru kitap\u00e7\u0131\u011f\u0131n\u0131z\u0131n veya sayfalar\u0131n\u0131n eksik \u00e7\u0131kmas\u0131 durumunda s\u0131nav\u0131n\u0131z ge\u00e7ersiz say\u0131l\u0131r.<\/li>\n<li>Sorular\u0131 ve cevaplar\u0131 herhangi bir \u015fekilde d\u0131\u015far\u0131 \u00e7\u0131karman\u0131z yasakt\u0131r. Bu kurallara uymayan adaylar\u0131n s\u0131nav\u0131 ge\u00e7ersiz say\u0131l\u0131r.<\/li>\n<li><strong>S\u0131navda hesap makinesi kullan\u0131m\u0131 yasakt\u0131r. <\/strong><\/li>\n<li><strong>Adaylar\u0131n, S\u0131nav Binas\u0131na Gelirken GET\u0130REB\u0130LECEKLER\u0130 Ara\u00e7, Gere\u00e7 ve E\u015fyalar;<\/strong> Yumu\u015fak u\u00e7lu siyah tahta kur\u015fun kalem, silgi, kalemt\u0131ra\u015f, \u015feffaf \u015fi\u015fe i\u00e7erisinde su, pe\u00e7ete (\u015feffaf ambalaj i\u00e7erisinde veya ambalajs\u0131z), <strong>para, anahtarl\u0131ks\u0131z basit ev anahtar\u0131, ula\u015f\u0131m kart\u0131, maske, dezenfektan, dezenfektan mendil, y\u00fcz koruyucu siperlik,<\/strong> ge\u00e7erli kimlik belgesi ve s\u0131nava giri\u015f belgesi.<\/li>\n<li><strong>Adaylar\u0131n, S\u0131nav Binas\u0131na Gelirken GET\u0130REMEYECEKLER\u0130 Ara\u00e7, Gere\u00e7 ve E\u015fyalar;<\/strong> Adaylar; \u00e7anta, c\u00fczdan, cep telefonu, saat (kol saati ve her t\u00fcrl\u00fc saat), kablosuz ileti\u015fim sa\u011flayan bluetooth vb. cihazlarla; kulakl\u0131k, kolye, k\u00fcpe, y\u00fcz\u00fck (halka alyans hari\u00e7), bilezik, bro\u015f ve di\u011fer tak\u0131larla; anahtarl\u0131k, her t\u00fcrl\u00fc ara\u00e7 anahtar\u0131, plastik ve metal i\u00e7erikli e\u015fyalarla <strong>(ba\u015f\u00f6rt\u00fc i\u00e7in kullan\u0131lan boncuklu\/boncuksuz toplu i\u011fne, para, anahtarl\u0131ks\u0131z basit anahtar, ula\u015f\u0131m kart\u0131, basit tokal\u0131 kemer, basit tel toka ve basit piercing (ta\u015fs\u0131z, metal top veya sivri u\u00e7lu) hari\u00e7)<\/strong>, her t\u00fcrl\u00fc elektronik\/mekanik cihazla ve \u00e7a\u011fr\u0131 cihaz\u0131, telsiz, foto\u011fraf makinesi vb. ara\u00e7larla, her t\u00fcrl\u00fc plastik ve g\u00fcne\u015f g\u00f6zl\u00fc\u011f\u00fc d\u00e2hil cam e\u015fyayla (\u015feffaf\/numaral\u0131 g\u00f6zl\u00fck hari\u00e7), banka\/kredi kart\u0131 vb. kartlarla, cep bilgisayar\u0131, s\u00f6zl\u00fck i\u015flevi olan elektronik cihaz, hesap makinesi vb. her t\u00fcrl\u00fc bilgisayar \u00f6zelli\u011fi bulunan cihazlarla, her t\u00fcrl\u00fc delici ve kesici alet, ate\u015fli silah ve benzeri te\u00e7hizatla, her t\u00fcrl\u00fc m\u00fcsvedde k\u00e2\u011f\u0131d\u0131, defter, kitap, ders notu, s\u00f6zl\u00fck, dergi, gazete vb. yay\u0131nlar, pergel, basmal\u0131 u\u00e7lu kalem, a\u00e7\u0131\u00f6l\u00e7er, cetvel, vb. ara\u00e7larla, su hari\u00e7 i\u00e7ecek, yiyecek vb. g\u0131da\/t\u00fcketim maddeleriyle, ila\u00e7, al\u00e7\u0131, sarg\u0131 bezi, koltuk de\u011fne\u011fi vb. sa\u011fl\u0131k malzemeleri ve ara\u00e7lar\u0131 (engel durumunu daha \u00f6nce bildiren adaylar hari\u00e7) <strong>GET\u0130REMEZLER.<\/strong> Emniyet G\u00f6revlileri taraf\u0131ndan yap\u0131lacak aramalarda belirtilen ara\u00e7, gere\u00e7 ve e\u015fyalar\u0131 yan\u0131nda bulundurdu\u011fu tespit edilen adaylar binaya ve s\u0131nav salonlar\u0131na<strong> al\u0131nmayacakt\u0131r<\/strong>. Ayr\u0131ca bina giri\u015finde veya salonlarda <strong>EMANET ALINMAYACAKTIR.<\/strong><\/li>\n<li>Adaylar, g\u00f6revlilerin her t\u00fcrl\u00fc uyar\u0131lar\u0131na uymak zorundad\u0131r. G\u00f6revliler, gerekti\u011finde oturdu\u011funuz yerleri de de\u011fi\u015ftirebilir. S\u0131nav\u0131n\u0131z\u0131n ge\u00e7erli say\u0131lmas\u0131, her \u015feyden \u00f6nce s\u0131nav kurallar\u0131na uyman\u0131za ba\u011fl\u0131d\u0131r.<\/li>\n<li><strong>A\u015fa\u011f\u0131daki durumlarda s\u0131nav g\u00f6revlileri taraf\u0131ndan S\u0131nav \u0130ptal Tutana\u011f\u0131 d\u00fczenlenir ve ilgili adaylar\u0131n o oturumdaki T\u00dcM SINAVLARI ge\u00e7ersiz say\u0131l\u0131r; <\/strong>S\u0131nav kurallar\u0131na ve s\u0131nav g\u00f6revlilerinin uyar\u0131lar\u0131na uymamak, s\u0131nav g\u00f6revlileri ile konu\u015fmak, tart\u0131\u015fmak, s\u0131nav d\u00fczenini bozmak, s\u0131nava getirilmesi yasak olan nesneleri yan\u0131nda bulundurmak, s\u0131nav s\u0131ras\u0131nda kalem, silgi ara\u00e7-gere\u00e7 payla\u015f\u0131m\u0131nda bulunmak, cevaplar\u0131, optik cevap formu d\u0131\u015f\u0131nda bir yere i\u015faretlemek ve s\u0131nav salonundan d\u0131\u015far\u0131 \u00e7\u0131karmak veya d\u0131\u015far\u0131 \u00e7\u0131karmaya te\u015febb\u00fcs etmek, aksi belirtilmedik\u00e7e resm\u00ee k\u0131yafetle (k\u0131talar\u0131ndan izinli er ve erba\u015flar haricinde) s\u0131nava girmek, s\u0131nava girebilmek i\u00e7in gerekli belgeleri eksik oldu\u011fu h\u00e2lde s\u0131nava kat\u0131l\u0131p optik cevap formuna i\u015faretleme yapmak, optik cevap formunu ve\/veya soru kitap\u00e7\u0131\u011f\u0131n\u0131 s\u0131nav g\u00f6revlilerine eksiksiz ve sa\u011flam bir \u015fekilde teslim etmemek, s\u0131nav salonu d\u0131\u015f\u0131na \u00e7\u0131karmak, s\u0131nav soru kitap\u00e7\u0131\u011f\u0131 veya optik cevap formu katlamak, buru\u015fturmak, \u00fczerine yaz\u0131 yazmak veya bunlar\u0131n \u00fczerine leke yapmak, kopya \u00e7ekmek, kopya vermek, ya da kopya \u00e7ekilmesine yard\u0131mc\u0131 olmak ya da kopya \u00e7ekmeye te\u015febb\u00fcs etmek vb. eylemlerde bulunmak, s\u0131nav evrak\u0131na zarar vermek, kendisi yerine ba\u015fka birini s\u0131nava sokmak veya ba\u015fka bir aday\u0131n yerine s\u0131nava girmek, talebi do\u011frultusunda okuyucu ve\/veya i\u015faretleyici deste\u011fi ald\u0131\u011f\u0131 h\u00e2lde, bizzat s\u0131nav sorular\u0131n\u0131 okumak ve\/veya cevaplar\u0131 i\u015faretlemek, s\u0131nav sorular\u0131n\u0131n \u00e7\u00f6z\u00fcm\u00fcne yard\u0131mc\u0131 olsun ya da olmas\u0131n herhangi bir metni, form\u00fcl\u00fc, \u00e7izimi s\u0131nav giri\u015f belgesinde, herhangi bir e\u015fya ya da \u00fczerinde bulundurmak.<\/li>\n<li>S\u0131nava giren adaylar, S\u0131nava Giri\u015f Belgesi ile T.C. Kimlik No yaz\u0131l\u0131 g\u00fcncel foto\u011frafl\u0131 N\u00fcfus C\u00fczdan\u0131, T\u00fcrkiye Cumhuriyeti Kimlik Kart\u0131, T.C. Kimlik No yaz\u0131l\u0131 yeni tip S\u00fcr\u00fcc\u00fc Belgesi, Hakimler ve Savc\u0131lar ile Y\u00fcksek Yarg\u0131 Organ\u0131 Mensuplar\u0131 \u0130\u00e7in \u00d6zel Kanunla D\u00fczenlenen Kimlik Kart\u0131, Avukat Kimlik Kart\u0131, T\u00dcRMOB Meslek Mensubu Kimlik Belgesi, T\u00dcRMOB Aday Meslek Mensubu Kimlik Belgesi, S\u00fcresi Ge\u00e7erli Pasaport, Pembe\/Mavi Kart, Ge\u00e7ici Kimlik Belgesi (Yeni Kimlik Kart\u0131 \u00e7\u0131kartmak i\u00e7in), T\u00fcrk Silahl\u0131 Kuvvetleri Erba\u015f ve Erlerine Mahsus Kimlik Kart\u0131 (Subay, Astsubay vb. kimlikler <strong>kabul edilmez<\/strong>.), K.K.T.C. Kimlik Kart\u0131\u2019ndan birini bina ve salon giri\u015finde ibraz edecektir. S\u0131nava Giri\u015f Belgeleri SALON BA\u015eKANI taraf\u0131ndan <strong>toplanacakt\u0131r.<\/strong> Bu belgeler d\u0131\u015f\u0131nda ba\u015fka bir belgeyle s\u0131nava girilmi\u015f olsa bile s\u0131nav ge\u00e7ersiz <strong>say\u0131lacakt\u0131r. <\/strong><\/li>\n<li>S\u0131nav salonunu terk etmeden \u00f6nce, soru kitap\u00e7\u0131\u011f\u0131n\u0131 ve optik cevap k\u00e2\u011f\u0131d\u0131n\u0131 eksiksiz teslim etmeyi unutmay\u0131n\u0131z. Aksi takdirde s\u0131nav\u0131n\u0131z ge\u00e7ersiz say\u0131l\u0131r ve hakk\u0131n\u0131zda hukuk\u00ee yollara ba\u015fvurulabilir.<\/li>\n<li>Bu a\u00e7\u0131klamalar\u0131 okumadan ve size <strong>\u201cSINAV BA\u015eLAMI\u015eTIR.\u201d<\/strong> denilmeden s\u0131nava <strong>ba\u015flamay\u0131n\u0131z<\/strong>.<\/li>\n<li>Optik cevap ka\u011f\u0131d\u0131na kurallara uygun \u015fekilde kodlama yap\u0131n\u0131z.<\/li>\n<\/ol>\n<p><\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>S\u0131nav Kurallar\u0131<\/p>\n","protected":false},"author":1,"featured_media":2080,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[140,126],"tags":[],"class_list":["post-712","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sinav-kurallari","category-smmm-sinavi"],"_links":{"self":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/712","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=712"}],"version-history":[{"count":0,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/712\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/media\/2080"}],"wp:attachment":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}