{"id":721,"date":"2022-08-01T15:47:28","date_gmt":"2022-08-01T12:47:28","guid":{"rendered":"https:\/\/www3.tesmer.org.tr\/?p=721"},"modified":"2022-11-10T13:24:49","modified_gmt":"2022-11-10T10:24:49","slug":"ymm-sinavlarina-basvuracak-adaylarin-hazirlamasi-gereken-evraklar","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=721","title":{"rendered":"YMM S\u0131navlar\u0131na Ba\u015fvuracak Adaylar\u0131n Haz\u0131rlamas\u0131 Gereken Evraklar"},"content":{"rendered":"\t\t
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YMM s\u0131nav\u0131na ilk kez ba\u015fvuru yapacak adaylar\u0131n haz\u0131rlamas\u0131 gerekenler evraklar<\/h2>\n\n

YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K SINAV BA\u015eVURU DOSYASINDA OLMASI GEREKEN BELGELER<\/strong><\/p>\n\n

1.\u00a0<\/strong>S\u0131nav Ba\u015fvuru Dosyas\u0131 (SMMM – YMM Odalar\u0131ndan sa\u011flanabilir.)<\/p>\n\n

2.\u00a0<\/strong>N\u00fcfus C\u00fczdan\u0131 Fotokopisi,<\/p>\n\n

3.<\/strong>\u00a0Mezun Belgesi (e-Devlet kap\u0131s\u0131 \u00fczerinden al\u0131nm\u0131\u015f) ile birlikte mezuniyetin seviyesini (Doktora, Y\u00fcksek lisans, lisans) tespit edebilmek \u00fczere diploma fotokopisi veya ge\u00e7ici mezuniyet belgesi fotokopisi, Lisans \/ Y\u00fcksek Lisans \/ Doktora Mezun belgesi e-Devlet kap\u0131s\u0131nda mevcut olmayan adaylar a\u015fa\u011f\u0131daki belgelerden herhangi birisini sunabilirler.<\/p>\n\n

\u00a0 \u00a0 – Diploma noter onayl\u0131 \u00f6rne\u011fi, (Diploman\u0131n arka sayfas\u0131nda kimlik bilgileri bulunmas\u0131 halinde arka sayfa da onaylat\u0131lacakt\u0131r.) Ge\u00e7ici mezuniyet belgesinin noter onayl\u0131 \u00f6rne\u011fi, (Ge\u00e7ici mezuniyet belgesinin arka sayfas\u0131nda kimlik bilgileri bulunmas\u0131 halinde arka sayfa da onaylat\u0131lacakt\u0131r.)<\/p>\n\n

\u00a0 \u00a0 – Yabanc\u0131 \u00d6\u011frenim Kurumlar\u0131ndan al\u0131nm\u0131\u015f diplomalar i\u00e7in Y\u00fcksek \u00d6\u011fretim Kurulu\u2019ndan al\u0131nacak denklik belgesi,<\/p>\n\n

4.\u00a0<\/strong>Cumhuriyet Savc\u0131l\u0131\u011f\u0131ndan veya e-devlet \u00fczerinden al\u0131nacak adli sicil belgesi (Adli sicil belgesinin, 3568 say\u0131l\u0131 Kanunun 4\/d bendinde belirtilen su\u00e7lar\u0131 kapsayacak ve adli sicil ar\u015fiv bilgilerini i\u00e7erecek \u015fekilde olmas\u0131 gerekir.) adli sicil kayd\u0131 olanlardan mahkeme karar\u0131 fotokopisi,<\/p>\n\n

5.<\/strong>\u00a03 adet (4.5 x 6) boyutunda renkli foto\u011fraf, (Son 6 ay i\u00e7inde \u00e7ekilmi\u015f olmas\u0131 gerekmektedir.)<\/p>\n\n

6.\u00a0<\/strong>Serbest Muhasebeci Mali M\u00fc\u015favirlik Ruhsat fotokopisi<\/p>\n\n

7.<\/strong>\u00a0Ba\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\u0131nacak)<\/p>\n\n

8.<\/strong>\u00a0Taahh\u00fctname<\/p>\n\n

9.\u00a0<\/strong>\u00d6zel sekt\u00f6rde ba\u011f\u0131ml\u0131 olarak \u00e7al\u0131\u015fanlardan “Oda Giri\u015f \u00dccreti ve Maktu Aidat\u0131n Tam \u00d6dendi\u011fine Dair Belge” (Kay\u0131tl\u0131 oldu\u011fu SMMM Odas\u0131ndan al\u0131nacak)<\/p>\n\n

10.\u00a0<\/strong>S\u0131nav bedelinin \u00f6dendi\u011fine dair banka dekontu,<\/p>\n\n

11.<\/strong>\u00a0S\u0131nav Dosyas\u0131 bedelinin \u00f6dendi\u011fine dair banka dekontu<\/p>\n\n

12.<\/strong>\u00a0Kanunda belirtilen 10 y\u0131ll\u0131k \u00e7al\u0131\u015fma s\u00fcresini g\u00f6sterir a\u015fa\u011f\u0131daki belgeler:<\/p>\n\n

\u00a0 \u00a0 a-1)\u00a0<\/strong>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,<\/p>\n\n

\u00a0 \u00a0 a-2)<\/strong>\u00a0Mesleki faaliyetini Serbest Muhasebeci Mali M\u00fc\u015favirlik ortakl\u0131\u011f\u0131 ( A.\u015e, Ltd.) bi\u00e7iminde s\u00fcrd\u00fcrenlerden; yukar\u0131daki (a-1) 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,<\/p>\n\n

\u00a0 \u00a0 b-1)<\/strong>\u00a0Serbest 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 (muhasebe meslek kodu olacak) ve sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131 veya barkodlu), b\u00fcro sahibinin ruhsat fotokopisi,<\/p>\n\n

\u00a0 \u00a0 b-2)<\/strong>\u00a0Mesleki 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,(ilgili d\u00f6nemi kapsayan) i\u015fe giri\u015f bildirgesi (muhasebe meslek kodu olacak) ve sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131 veya barkodlu),<\/p>\n\n

\u00a0 \u00a0 b-3)<\/strong>\u00a0Ticari i\u015fletmelerde ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fanlardan; i\u015fe giri\u015f bildirgesi (muhasebe meslek kodu olacak) , sigortal\u0131 hizmet d\u00f6k\u00fcm\u00fc (SGK onayl\u0131 veya barkodlu), \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\u0131nacak)<\/p>\n\n

\u00a0 \u00a0 c)<\/strong>\u00a0Kanunun 9.maddesinde belirtilen vergi inceleme yetkisine haiz olarak \u00e7al\u0131\u015fanlardan kurumlar\u0131ndan alacaklar\u0131 hizmet belgesi, (SMMM belgesi olmayanlardan yukar\u0131da yer alan 6,7 ve 9\u2019ncu maddelerdeki belgeler aranmaz.),<\/p>\n\n

\u00a0 \u00a0 d)<\/strong>\u00a0Kanunda belirtilen bilim dallar\u0131nda \u00f6\u011fretim \u00fcyeli\u011fi veya g\u00f6revlili\u011fi yapm\u0131\u015f olanlardan kurumlar\u0131ndan alacaklar\u0131 hizmet belgesi, (SMMM belgesi olmayanlardan yukar\u0131da yer alan 6,7 ve 9\u2019ncu maddelerdeki belgeler aranmaz.),<\/p>\n\n

Birlik\u00e7e gerekli g\u00f6r\u00fclen hallerde ba\u015fkaca belgeler de istenebilir.<\/p>\n\n

An\u0131lan Y\u00f6netmeli\u011fin 23.maddesinde yer alan h\u00fckme g\u00f6re Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131na gireceklerden s\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak kat\u0131ld\u0131klar\u0131 her s\u0131nav i\u00e7in (ilk defa girenler t\u00fcm dersler i\u00e7in)\u00a0\u00f6dedikleri tutara ait banka dekontu.\u00a0<\/p>\n\n

(\u0130lgili d\u00f6neme ait s\u0131nav \u00fccretlerine ve banka hesap numaralar\u0131na\u00a0https:\/\/www.tesmer.org.tr<\/a>\u00a0adl\u0131 resmi internet sitemizin ana sayfas\u0131nda yer alan ”Hesap Numaralar\u0131 ve Bedeller” linkine t\u0131klayarak ula\u015fabilirsiniz.)<\/p>\n\n

BELGELER\u0130N G\u00d6NDER\u0130LMES\u0130 VE\u00a0KABUL\u00a0ED\u0130LMES\u0130<\/strong><\/p>\n\n

1.<\/strong>\u00a0Yukar\u0131da belirtilen ko\u015fullar\u0131 ta\u015f\u0131yanlardan Yeminli Mali M\u00fc\u015favirlik s\u0131nav\u0131na kat\u0131lma iste\u011finde bulunacaklar\u0131n s\u0131nav dosyas\u0131nda yer alan S\u0131nav Ba\u015fvuru Formunu d\u00fczenli olarak doldurup, imzalad\u0131ktan sonra istenen belgeleri bu forma ekleyerek, yukar\u0131da belirtilen son ba\u015fvuru g\u00fcn\u00fc \u00e7al\u0131\u015fma saati bitimine kadar \u201cT\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi- Temel E\u011fitim ve Staj\u00a0Merkezi\u00a0\u00a0(TESMER) Dikmen Cd. No:562\u00a0Dikmen\/\u00a0ANKARA\u201dadresine elden veya posta ile g\u00f6ndermeleri gerekmektedir (postada meydana gelebilecek gecikmeler dikkate al\u0131nmayacakt\u0131r).\u00a0Ancak 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.<\/p>\n\n

2.<\/strong>\u00a0Ba\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.<\/p>\n\n

3.<\/strong>\u00a0S\u0131nav yeri ve program\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131, Yeminli Mali M\u00fc\u015favirler Odalar\u0131\u00a0ve\u00a0\u00a0http<\/a>:\/\/www.tesmer.org.tr<\/a>\u00a0\u00a0adresi\u00a0\u00a0arac\u0131l\u0131\u011f\u0131 ile duyurulacakt\u0131r.<\/p>\n\n

4.\u00a0<\/strong>S\u0131nav s\u0131ras\u0131nda foto\u011frafl\u0131 n\u00fcfus c\u00fczdan\u0131 veya s\u00fcr\u00fcc\u00fc belgesini g\u00f6steremeyenler s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n\n

5.<\/strong>\u00a0S\u0131nav listelerinde yer almayanlar s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n\n

6.<\/strong>\u00a0S\u0131nav giderleri kar\u015f\u0131l\u0131\u011f\u0131 olarak \u00f6ng\u00f6r\u00fclen bedeli \u00f6demeyenler s\u0131nava al\u0131nmayacakt\u0131r.<\/p>\n\n

7.<\/strong>\u00a0S\u0131nav Ba\u015fvuru belgeleri geri verilmeyecektir.<\/p>\n\n

8.<\/strong>\u00a0S\u0131nava ba\u015fvurup, kat\u0131lmayanlar\u0131n s\u0131nav bedeli iade veya mahsup edilmeyecektir.\u00a0<\/p>\n

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Hak veya s\u00fcre y\u00f6n\u00fc ile YMM s\u0131nav dosyas\u0131 kapanm\u0131\u015f olanlardan 6 ayl\u0131k bekleme d\u00f6neminden sonra \u0130lk kez s\u0131nava ba\u015fvuru yapacak adaylar\u0131n haz\u0131rlamas\u0131 gereken evraklar<\/h2>\n\n

1.<\/strong>\u00a0S\u0131nav Ba\u015fvuru Dosyas\u0131 (SMMM – YMM Odalar\u0131ndan sa\u011flanabilir.)<\/p>\n\n

2.\u00a0<\/strong>Cumhuriyet Savc\u0131l\u0131\u011f\u0131ndan veya e-devlet \u00fczerinden al\u0131nacak adli sicil belgesi (Adli sicil belgesinin, 3568 say\u0131l\u0131 Kanunun 4\/d bendinde belirtilen su\u00e7lar\u0131 kapsayacak ve adli sicil ar\u015fiv bilgilerini i\u00e7erecek \u015fekilde olmas\u0131 gerekir.) adli sicil kayd\u0131 olanlardan mahkeme karar\u0131 fotokopisi,<\/p>\n\n

3.<\/strong>\u00a03 adet (4.5 x 6) boyutunda renkli foto\u011fraf, (Son 6 ay i\u00e7inde \u00e7ekilmi\u015f olmas\u0131 gerekmektedir.)<\/p>\n\n

4.\u00a0<\/strong>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\u0131nacak)<\/p>\n\n

5.<\/strong>\u00a0Taahh\u00fctname<\/p>\n\n

6.<\/strong>\u00a0S\u0131nav bedelinin \u00f6dendi\u011fine dair banka dekontu,<\/p>\n\n

7.<\/strong>\u00a0S\u0131nav Dosyas\u0131 bedelinin \u00f6dendi\u011fine dair banka dekontu<\/p>\n\n

8.<\/strong>\u00a0Serbest Muhasebeci Mali M\u00fc\u015favirlik faaliyetini serbest olarak s\u00fcrd\u00fcrenlerden, 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,<\/p>\n\n

Birlik\u00e7e gerekli g\u00f6r\u00fclen hallerde ba\u015fkaca belgeler de istenebilir.<\/strong><\/p>\n\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":"

Adaylar\u0131n Haz\u0131rlamas\u0131 Gereken Evraklar<\/p>\n","protected":false},"author":1,"featured_media":1422,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170,128],"tags":[],"class_list":["post-721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sinav-basvuru-kilavuzu","category-ymm-sinavi"],"_links":{"self":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/721","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=721"}],"version-history":[{"count":0,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/721\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/media\/1422"}],"wp:attachment":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}