{"id":7177,"date":"2026-04-17T12:19:14","date_gmt":"2026-04-17T09:19:14","guid":{"rendered":"https:\/\/www.tesmer.org.tr\/?p=7177"},"modified":"2026-04-17T12:19:58","modified_gmt":"2026-04-17T09:19:58","slug":"2026-1-smmm-sinav-programi","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=7177","title":{"rendered":"2026\/1 SMMM S\u0131nav Program\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7177\" class=\"elementor elementor-7177\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be300a5 e-flex e-con-boxed e-con e-parent\" data-id=\"be300a5\" 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-c235159 elementor-widget elementor-widget-image\" data-id=\"c235159\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"621\" src=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_1-1024x993.png\" class=\"attachment-large size-large wp-image-7217\" alt=\"\" srcset=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_1-1024x993.png 1024w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_1-300x291.png 300w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_1-768x745.png 768w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_1.png 1306w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\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-9b40830 elementor-widget elementor-widget-image\" data-id=\"9b40830\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"158\" src=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_2-1024x252.png\" class=\"attachment-large size-large wp-image-7216\" alt=\"\" srcset=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_2-1024x252.png 1024w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_2-300x74.png 300w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_2-768x189.png 768w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/04\/2026-1_SMMM_2.png 1306w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-element elementor-element-e6d7e97 e-flex e-con-boxed e-con e-parent\" data-id=\"e6d7e97\" 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-c4585cf elementor-widget elementor-widget-text-editor\" data-id=\"c4585cf\" 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;\">Kat\u0131l\u0131mc\u0131lar\u0131n;<\/span> <a href=\"https:\/\/belge.tesmer.org.tr\">https:\/\/belge.tesmer.org.tr<\/a>\/<span style=\"color: #000000;\"> internet adresinde eri\u015fimine a\u00e7\u0131lan S\u0131nava Giri\u015f Belgesini ve<\/span> <a href=\"https:\/\/www.tesmer.org.tr\/\">https:\/\/www.tesmer.org.tr\/<\/a> <span style=\"color: #000000;\">internet adresinde yay\u0131mlanan T\u00dcRMOB SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVI UYGULAMA KILAVUZU&#8217;nda yer alan uyar\u0131lar\u0131 dikkatlice okuyarak s\u0131navlara kat\u0131lmalar\u0131 \u00f6nerilmektedir.<\/span><\/p><p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Not :<\/em><\/strong><em>\u00a0\u00d6ng\u00f6r\u00fclmeyen durumlar\u0131n meydana gelmesi halinde s\u0131nav yeri ve tarihleri T\u00dcRMOB taraf\u0131ndan de\u011fi\u015ftirilebilir.<\/em><\/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>Kat\u0131l\u0131mc\u0131lar\u0131n; https:\/\/belge.tesmer.org.tr\/ internet adresinde eri\u015fimine a\u00e7\u0131lan S\u0131nava Giri\u015f Belgesini ve https:\/\/www.tesmer.org.tr\/ internet adresinde yay\u0131mlanan T\u00dcRMOB SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAVI UYGULAMA KILAVUZU&#8217;nda yer alan uyar\u0131lar\u0131 dikkatlice okuyarak s\u0131navlara kat\u0131lmalar\u0131 \u00f6nerilmektedir. Not :\u00a0\u00d6ng\u00f6r\u00fclmeyen durumlar\u0131n meydana gelmesi halinde s\u0131nav yeri ve tarihleri T\u00dcRMOB taraf\u0131ndan de\u011fi\u015ftirilebilir.<\/p>\n","protected":false},"author":2,"featured_media":2082,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[169,126],"tags":[],"class_list":["post-7177","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sinav-programi","category-smmm-sinavi"],"_links":{"self":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/7177","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=7177"}],"version-history":[{"count":37,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/7177\/revisions"}],"predecessor-version":[{"id":7220,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/7177\/revisions\/7220"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/media\/2082"}],"wp:attachment":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7177"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7177"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7177"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}