{"id":7478,"date":"2026-07-20T17:41:32","date_gmt":"2026-07-20T14:41:32","guid":{"rendered":"https:\/\/www.tesmer.org.tr\/?p=7478"},"modified":"2026-07-21T11:40:56","modified_gmt":"2026-07-21T08:40:56","slug":"2026-2-smmm-sinav-programi","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=7478","title":{"rendered":"2026\/2 SMMM S\u0131nav Program\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7478\" class=\"elementor elementor-7478\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2814f74 e-flex e-con-boxed e-con e-parent\" data-id=\"2814f74\" 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-9d3fa96 elementor-widget elementor-widget-image\" data-id=\"9d3fa96\" 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=\"597\" height=\"436\" src=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/07\/Ekran-Alintisi-1.png\" class=\"attachment-large size-large wp-image-7482\" alt=\"\" srcset=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/07\/Ekran-Alintisi-1.png 597w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/07\/Ekran-Alintisi-1-300x219.png 300w\" sizes=\"(max-width: 597px) 100vw, 597px\" \/>\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-81cafef e-flex e-con-boxed e-con e-parent\" data-id=\"81cafef\" 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-7e7a3b1 elementor-widget elementor-widget-image\" data-id=\"7e7a3b1\" 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=\"598\" height=\"201\" src=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/07\/Ekran-Alintisi-2-1.png\" class=\"attachment-large size-large wp-image-7484\" alt=\"\" srcset=\"https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/07\/Ekran-Alintisi-2-1.png 598w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/07\/Ekran-Alintisi-2-1-300x101.png 300w, https:\/\/www.tesmer.org.tr\/wp-content\/uploads\/2026\/07\/Ekran-Alintisi-2-1-580x195.png 580w\" sizes=\"(max-width: 598px) 100vw, 598px\" \/>\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-bf80160 e-con-full e-flex e-con e-parent\" data-id=\"bf80160\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9868771 elementor-widget elementor-widget-text-editor\" data-id=\"9868771\" 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:\/\/asym.ankara.edu.tr\/wp-content\/uploads\/sites\/372\/2026\/06\/SMMM-2026-2.DONEM-UYGULAMA-KILAVUZU.pdf\">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<\/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":3,"featured_media":2082,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[169,126],"tags":[],"class_list":["post-7478","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\/7478","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=7478"}],"version-history":[{"count":7,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/7478\/revisions"}],"predecessor-version":[{"id":7501,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/7478\/revisions\/7501"}],"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=7478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}