{"id":156,"date":"2025-04-29T11:16:03","date_gmt":"2025-04-29T08:16:03","guid":{"rendered":"https:\/\/wordpress-1316973-5403568.cloudwaysapps.com\/?p=156"},"modified":"2026-03-04T13:55:29","modified_gmt":"2026-03-04T10:55:29","slug":"mali-musavir-nedir","status":"publish","type":"post","link":"https:\/\/robom.com/blog\/mali-musavir-nedir\/","title":{"rendered":"Mali M\u00fc\u015favir Nedir? Mali M\u00fc\u015favir Ne \u0130\u015f Yapar?"},"content":{"rendered":"\n<p>Bir i\u015fletmenin finansal i\u015flemlerinin profesyonel bak\u0131\u015f a\u00e7\u0131s\u0131yla y\u00f6netilmesi yasal mevzuata uyum sa\u011flamak a\u00e7\u0131s\u0131ndan \u00f6nemlidir. Vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin zaman\u0131nda yerine getirilmesi, muhasebe kay\u0131tlar\u0131n\u0131n d\u00fczenli tutulmas\u0131 ve finansal raporlar\u0131n do\u011fru haz\u0131rlanmas\u0131 bir\u00e7ok cezai yapt\u0131r\u0131m\u0131n \u00f6n\u00fcne ge\u00e7ilmesini sa\u011flar. Bu nedenle i\u015fletmelerde bu y\u00fck\u00fcml\u00fcl\u00fcklerin eksiksiz yerine getirilebilmesi i\u00e7in \u015firket sahipleri taraf\u0131ndan mali m\u00fc\u015favirler g\u00f6revlendirilir. Finansal i\u015flemlerin karma\u015f\u0131kl\u0131\u011f\u0131 ve vergi d\u00fczenlemelerindeki <strong>de\u011fi\u015fiklikler<\/strong> gibi fakt\u00f6rler mali m\u00fc\u015favirlere olan ihtiyac\u0131 art\u0131r\u0131r.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #29294b;color:#29294b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #29294b;color:#29294b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Mali_Musavir_Nedir\" >Mali M\u00fc\u015favir Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Mali_Musavir_Ne_Is_Yapar\" >Mali M\u00fc\u015favir Ne \u0130\u015f Yapar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Nasil_Mali_Musavir_Olunur\" >Nas\u0131l Mali M\u00fc\u015favir Olunur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Mali_Musavirde_Olmasi_Gereken_Ozellikler\" >Mali M\u00fc\u015favirde Olmas\u0131 Gereken \u00d6zellikler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Serbest_Muhasebeci_Mali_Musavir_SMMM_Kime_Denir\" >Serbest Muhasebeci Mali M\u00fc\u015favir (SMMM) Kime Denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Yeminli_Mali_Musavir_YMM_Kime_Denir\" >Yeminli Mali M\u00fc\u015favir (YMM) Kime Denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Yeminli_Mali_Musavirlerin_Serbest_Muhasebeci_Mali_Musavirden_Farki_Nedir\" >Yeminli Mali M\u00fc\u015favirlerin Serbest Muhasebeci Mali M\u00fc\u015favirden Fark\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Mali_Musavirin_Yetkileri_Nelerdir\" >Mali M\u00fc\u015favirin Yetkileri Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#On_Muhasebe_Sureclerinizi_Robom_ile_Yonetin\" >\u00d6n Muhasebe S\u00fcre\u00e7lerinizi Robom ile Y\u00f6netin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Mali_Musavir_ve_Muhasebeci_Arasindaki_Fark_Nedir\" >Mali M\u00fc\u015favir ve Muhasebeci Aras\u0131ndaki Fark Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Mali_Musavir_Olmak_Icin_Ne_Okunur\" >Mali M\u00fc\u015favir Olmak \u0130\u00e7in Ne Okunur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Mali_Musavir_Ne_Kadar_Maas_Alir\" >Mali M\u00fc\u015favir Ne Kadar Maa\u015f Al\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Kimler_Mali_Musavir_Olabilir\" >Kimler Mali M\u00fc\u015favir Olabilir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/robom.com/blog\/mali-musavir-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Nedir\"><\/span>Mali M\u00fc\u015favir Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Dan\u0131\u015fman anlam\u0131na gelen m\u00fc\u015favir \u00fcnvan\u0131 belirli bir konuda uzmanl\u0131\u011f\u0131 olan ve dan\u0131\u015fmanl\u0131k veren profesyoneller i\u00e7in kullan\u0131l\u0131r. Mali m\u00fc\u015favir de mali konularda dan\u0131\u015fmanl\u0131k hizmeti veren ki\u015fiyi ifade eder. Mali m\u00fc\u015favirli\u011fin kanuni tan\u0131m\u0131 3568 Say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu ile yap\u0131lm\u0131\u015ft\u0131r. Bu kanuna g\u00f6re mali m\u00fc\u015favir kanunda belirlenmi\u015f olan g\u00f6revleri yerine getiren, ba\u011f\u0131ms\u0131z olarak \u00e7al\u0131\u015fan ve mali m\u00fc\u015favirlik mesle\u011fini icra etmek i\u00e7in gerekli \u015fartlar\u0131 sa\u011flayan ki\u015filere verilen \u00fcnvand\u0131r.<\/p>\n\n\n\n<p>Kanuna g\u00f6re mali m\u00fc\u015favirlerin g\u00f6revi yaln\u0131zca dan\u0131\u015fmanl\u0131k vermek de\u011fildir. Mali m\u00fc\u015favirler ayn\u0131 zamanda mali konularla ilgili bir\u00e7ok \u00f6nemli sorumlulu\u011fu da \u00fcstlenir. <a href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/\"  data-wpil-monitor-id=\"1\">Ger\u00e7ek ya da t\u00fczel ki\u015filerin ve kurumlar\u0131n<\/a> mali hesaplar\u0131n\u0131 d\u00fczenleme, analiz etme, varl\u0131k, bor\u00e7 ve sermaye hesab\u0131 giri\u015flerini yapma gibi bir\u00e7ok g\u00f6revi de yerine getirir. Bu sayede mali durumlar\u0131n d\u00fczenli takibi, verilerin do\u011fru \u015fekilde raporlanmas\u0131 ve finansal s\u00fcre\u00e7lerin daha etkin \u015fekilde i\u015flemesi sa\u011flan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Ne_Is_Yapar\"><\/span>Mali M\u00fc\u015favir Ne \u0130\u015f Yapar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mali m\u00fc\u015favirlerin g\u00f6rev tan\u0131mlar\u0131 3568 Say\u0131l\u0131 Kanun&#8217;un 2. maddesinde detayl\u0131 olarak belirtilmi\u015ftir. \u0130lgili maddeye g\u00f6re mali m\u00fc\u015favirlerin ger\u00e7ek ya da t\u00fczel ki\u015filere ait i\u015fletmeler ya da te\u015febb\u00fcsler ad\u0131na yerine getirebilece\u011fi g\u00f6revler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Genel kabul g\u00f6rm\u00fc\u015f muhasebe prensipleri ve ilgili mevzuat h\u00fck\u00fcmleri gere\u011fince i\u015fletmenin defterlerini tutmak, bilan\u00e7o, k\u00e2r-zarar tablosu ve beyannameleriyle di\u011fer belgeleri d\u00fczenlemek ve benzer i\u015fleri yapmak,<\/li>\n\n\n\n<li>Muhasebe sistemlerini kurmak, geli\u015ftirmek, i\u015fletmecilik, muhasebe, finans, mali mevzuat ve bunlar\u0131n uygulamalar\u0131yla ilgili i\u015fleri d\u00fczenlemek veya bu konularda dan\u0131\u015fmanl\u0131k yapmak,<\/li>\n\n\n\n<li>\u0130lgili konularda belgelere dayanarak inceleme, tahlil ve denetim yapmak, mali tablolarla ve beyannamelerle ilgili konularda yaz\u0131l\u0131 g\u00f6r\u00fc\u015f vermek, rapor d\u00fczenlemek, tahkim, bilirki\u015filik ve benzeri i\u015fler yapmak.<\/li>\n<\/ul>\n\n\n\n<p>Bu kapsamda mali m\u00fc\u015favirlerin yapt\u0131\u011f\u0131 baz\u0131 temel i\u015fler \u015f\u00f6yle s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015fletmelerin gelir ve gider faturalar\u0131n\u0131 toplayarak muhasebe defterlerini tutmak,<\/li>\n\n\n\n<li>Banka ekstrelerini alarak banka hareketlerini muhasebe programlar\u0131na ya da defterlere kaydederek ay sonunda banka mutabakatlar\u0131n\u0131 ger\u00e7ekle\u015ftirmek,<\/li>\n\n\n\n<li>Bilan\u00e7o ve k\u00e2r-zarar tablosunu tutmak,<\/li>\n\n\n\n<li>Hesap defterlerini denetlemek,<\/li>\n\n\n\n<li>Y\u00fcr\u00fcrl\u00fckteki mevzuata uygun \u015fekilde ayl\u0131k, \u00fc\u00e7 ayl\u0131k ve y\u0131ll\u0131k vergi beyannamelerini vermek, vergi planlamalar\u0131n\u0131 ger\u00e7ekle\u015ftirmek,<\/li>\n\n\n\n<li>Tahakkuk fi\u015flerini m\u00fckelleflere g\u00f6ndererek vergi \u00f6demelerinin yap\u0131lmas\u0131n\u0131 sa\u011flamak,<\/li>\n\n\n\n<li>Vergi iadelerini haz\u0131rlamak,<\/li>\n\n\n\n<li>\u0130\u015fletmenin ya da kurulu\u015fun ticaret odas\u0131yla, vergi dairesiyle ve SGK ile ilgili i\u015flemlerini takip etmek,<\/li>\n\n\n\n<li>\u0130\u015fe giri\u015fleri ve \u00e7\u0131k\u0131\u015flar\u0131 denetlemek,<\/li>\n\n\n\n<li>Ayl\u0131k maa\u015f bordrolar\u0131n\u0131 kontrol etmek,<\/li>\n\n\n\n<li>\u0130\u015fletmenin ilgili resm\u00ee kurumlarla olan mali i\u015flemlerini kontrol etmek,<\/li>\n\n\n\n<li>\u015eirketle ilgili adres de\u011fi\u015fikliklerini kaydettirmek,<\/li>\n\n\n\n<li>Muhasebe sistemlerini kurmak ve y\u00f6netmek,<\/li>\n\n\n\n<li>Genel kurul toplant\u0131lar\u0131 i\u00e7in gerekli evrak i\u015flerini tamamlamak,<\/li>\n\n\n\n<li>\u015eirketin kurulu\u015fu, tasfiyesi ya da ba\u015fka \u015firketlerle birle\u015fimi gibi konularda yard\u0131mc\u0131 olmak,<\/li>\n\n\n\n<li>Gerekli e\u011fitimlerin tamamlanmas\u0131n\u0131n ard\u0131ndan vergi idare mahkemelerinde ve adli yarg\u0131da sermaye art\u0131r\u0131m\u0131, bankalara sunulan bilan\u00e7o incelemesi gibi konularda bilirki\u015filik yapmak,<\/li>\n\n\n\n<li>\u0130\u00e7 kontrolleri sa\u011flayarak i\u015fletmenin finansal g\u00fcvenli\u011fini korumak,<\/li>\n\n\n\n<li>T\u00fcm mali kay\u0131tlar\u0131n yasalara ve y\u00f6netmeliklere uygun olmas\u0131n\u0131 sa\u011flamak.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nasil_Mali_Musavir_Olunur\"><\/span>Nas\u0131l Mali M\u00fc\u015favir Olunur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mali m\u00fc\u015favir olabilmek i\u00e7in yerine getirilmesi gereken \u015fartlar 3568 Say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu&#8217;nun 4, 5 ve 6. maddelerinde a\u00e7\u0131klanm\u0131\u015ft\u0131r. 5. maddede yer alan h\u00fck\u00fcmlere g\u00f6re mali m\u00fc\u015favir olabilmek i\u00e7in \u00f6ncelikle hukuk, iktisat, maliye, i\u015fletme, muhasebe, bankac\u0131l\u0131k, kamu y\u00f6netimi ve siyasal bilimler alanlar\u0131nda e\u011fitim veren fak\u00fcltelerden ve y\u00fcksekokullardan veya denkli\u011fi Y\u00d6K taraf\u0131ndan tasdiklenmi\u015f yabanc\u0131 y\u00fcksek\u00f6\u011fretim kurumlar\u0131ndan en az lisans seviyesinde mezun olmu\u015f olmak gerekir. Bu b\u00f6l\u00fcmler d\u0131\u015f\u0131nda lisans mezuniyeti olan ki\u015filerinse yine bu alanlardan birinde lisans\u00fcst\u00fc seviyesinde diplomas\u0131n\u0131n bulunmas\u0131 gerekir.<\/p>\n\n\n\n<p>Mali m\u00fc\u015favir olabilmek i\u00e7in mezuniyetin ard\u0131ndan en az 3 y\u0131l staj yapma zorunlulu\u011fu bulunur. Y\u00fcksek lisans mezunu ki\u015filerin e\u011fitimlerinin 1 y\u0131l\u0131 staj s\u00fcresinden say\u0131l\u0131r. Bu staj ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fan serbest muhasebeci mali m\u00fc\u015favirlerin veya yeminli mali m\u00fc\u015favirlerin yan\u0131nda yap\u0131labilece\u011fi gibi \u015firketlerde de yap\u0131labilir. Staj s\u00fcresi tamamland\u0131\u011f\u0131nda yeterlilik s\u0131nav\u0131na girilir ve s\u0131navda ba\u015far\u0131l\u0131 olanlar mali m\u00fc\u015favirlik ruhsat\u0131 almaya hak kazan\u0131r. Ruhsat alan ki\u015filer b\u00f6lgelerindeki meslek odalar\u0131na ve t\u00fcm b\u00f6lgelerdeki odalar\u0131n ba\u011fl\u0131 oldu\u011fu T\u00dcRMOB&#8217;a (T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi) kaydolarak g\u00f6reve ba\u015flayabilir.<\/p>\n\n\n\n<p>Mali m\u00fc\u015favirlik ruhsat\u0131 alan ki\u015filer 3568 Say\u0131l\u0131 Kanun&#8217;un 4. maddesinde belirtilen genel \u015fartlar\u0131 da yerine getirmelidir. Bu \u015fartlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yabanc\u0131 serbest muhasebeci mali m\u00fc\u015favirler hakk\u0131ndaki h\u00fck\u00fcm sakl\u0131 olmakla birlikte T.C. vatanda\u015f\u0131 olmak,<\/li>\n\n\n\n<li>Medeni haklar\u0131 kullanma ehliyetine sahip olmak,<\/li>\n\n\n\n<li>Kamu haklar\u0131ndan mahrum bulunmamak,<\/li>\n\n\n\n<li>TCK 53. maddesinde belirtilen s\u00fcreler ge\u00e7mi\u015f olsa dahi kasten i\u015flenen bir su\u00e7tan dolay\u0131 bir y\u0131l veya daha fazla s\u00fcreyle hapis cezas\u0131na ya da affa u\u011fram\u0131\u015f olsa bile devletin g\u00fcvenli\u011fine kar\u015f\u0131 su\u00e7lar, Anayasal d\u00fczene ve bu d\u00fczenin i\u015fleyi\u015fine kar\u015f\u0131 su\u00e7lar, zimmet, irtikap, r\u00fc\u015fvet, h\u0131rs\u0131zl\u0131k, doland\u0131r\u0131c\u0131l\u0131k, sahtecilik, g\u00fcveni k\u00f6t\u00fcye kullanma, hileli iflas, ihaleye fesat kar\u0131\u015ft\u0131rma, edimin ifas\u0131na fesat kar\u0131\u015ft\u0131rma, su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama veya ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7undan mahkum olmamak,<\/li>\n\n\n\n<li>Ceza veya disiplin soru\u015fturmas\u0131 sonucu memuriyetten \u00e7\u0131kar\u0131lm\u0131\u015f olmamak,<\/li>\n\n\n\n<li>Meslek \u015ferefine ve haysiyetine uymayan durumlar\u0131 bulunmamak.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Musavirde_Olmasi_Gereken_Ozellikler\"><\/span>Mali M\u00fc\u015favirde Olmas\u0131 Gereken \u00d6zellikler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mali m\u00fc\u015favirlik mesle\u011fini icra edebilmek i\u00e7in kanunda ve y\u00f6netmelikte yer alan t\u00fcm \u015fartlara uyulmas\u0131 gerekir. Ayn\u0131 zamanda mali m\u00fc\u015favirlik mesle\u011finin genel \u00e7er\u00e7evesini belirleyen baz\u0131 niteliklerin de bir mali m\u00fc\u015favirde bulunmas\u0131 gerekir. Bu nitelikler \u015fu \u015fekilde s\u0131ralanabilir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u00fcvenilirlik, D\u00fcr\u00fcstl\u00fck ve Tarafs\u0131zl\u0131k:\u00a0<\/strong>Mali m\u00fc\u015favirlerin d\u00fcr\u00fcst, g\u00fcvenilir ve tarafs\u0131z olmas\u0131 mesleki faaliyetlerinde ba\u015far\u0131ya ula\u015fmalar\u0131 i\u00e7in \u00f6nemlidir. \u00c7al\u0131\u015fmalar\u0131 s\u0131ras\u0131nda \u00e7\u0131kar \u00e7at\u0131\u015fmalar\u0131ndan uzak kalmak ve mesleki \u00f6zen g\u00f6stererek titizlikle \u00e7al\u0131\u015fmak bu niteliklerin gerektirdi\u011fi bir davran\u0131\u015f bi\u00e7imidir.<\/li>\n\n\n\n<li><strong>S\u0131r Saklayabilme:\u00a0<\/strong>Mali m\u00fc\u015favirler mesleki faliyetleri nedeniyle \u00f6\u011frendikleri bilgileri ve s\u0131rlar\u0131 mesleki faaliyetleri sona erse bile if\u015fa edemez. \u00c7e\u015fitli kanunlarla muhbirlere belirli haklar ve menfaatler tan\u0131m\u0131\u015f olsa da mali m\u00fc\u015favirler bu haklardan yararlanamaz. Ancak adli veya idari her t\u00fcrl\u00fc inceleme ya da soru\u015fturma gerektiren durumlar bu kapsam\u0131n d\u0131\u015f\u0131ndad\u0131r. Adli yarg\u0131ya g\u00f6re su\u00e7 te\u015fkil eden h\u00e2llerin yetkililere duyurulmas\u0131 zorunludur.\u00a0<\/li>\n\n\n\n<li><strong>Y\u00fcksek Sorumluluk Bilinci:\u00a0<\/strong>Mali m\u00fc\u015favirler mesleklerini icra ederken hizmet verdikleri i\u015fletmelere, topluma ve devlete kar\u015f\u0131 sorumluluk ta\u015f\u0131r. Bu kapsamda i\u015fletme sahiplerine ve y\u00f6neticilerine isabetli kararlar alabilmeleri i\u00e7in do\u011fru ve g\u00fcvenilir bilgi sa\u011flamal\u0131d\u0131r. Ayn\u0131 zamanda meslekta\u015flar\u0131na kar\u015f\u0131\u00a0sorumluluklar\u0131 i\u015f birli\u011fi ve bilgi payla\u015f\u0131m\u0131 yapmalar\u0131n\u0131 gerektirir.<\/li>\n\n\n\n<li><strong>Ba\u011f\u0131ms\u0131zl\u0131k:\u00a0<\/strong>Mali m\u00fc\u015favirlik mesle\u011finin vazge\u00e7ilmez unsurlar\u0131ndan biri de ba\u011f\u0131ms\u0131zl\u0131kt\u0131r. Meslek mensuplar\u0131 ba\u011f\u0131ms\u0131zl\u0131klar\u0131na g\u00f6lge d\u00fc\u015f\u00fcrebilecek her t\u00fcrl\u00fc ili\u015fkiden ve davran\u0131\u015ftan ka\u00e7\u0131nmal\u0131d\u0131r. Ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fmalar\u0131\u00a0objektif \u015fekilde hizmet sunmalar\u0131n\u0131 sa\u011flayarak kararlar\u0131n\u0131n tarafs\u0131z ve g\u00fcvenilir olmas\u0131n\u0131 temin eder.<\/li>\n\n\n\n<li><strong>Haks\u0131z Rekabetten Ka\u00e7\u0131nma:\u00a0<\/strong>Mali m\u00fc\u015favirlik meslek mensuplar\u0131 mesleki dayan\u0131\u015fma sorumlulu\u011funun bilincinde olarak haks\u0131z rekabete neden olabilecek davran\u0131\u015flardan ka\u00e7\u0131nmal\u0131d\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Bu gerekliliklere&nbsp;ek olarak mali m\u00fc\u015favirlerin \u015fu \u00f6zellikleri de ta\u015f\u0131malar\u0131 da \u00f6nemlidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Matematiksel d\u00fc\u015f\u00fcnme yetene\u011fi,<\/li>\n\n\n\n<li>Al\u0131nan finansal kararlar\u0131n sonu\u00e7lar\u0131na dair \u00f6ng\u00f6r\u00fc,<\/li>\n\n\n\n<li>\u00d6z disiplin,<\/li>\n\n\n\n<li>Ekip \u00e7al\u0131\u015fmas\u0131na uyumluluk,<\/li>\n\n\n\n<li>\u0130\u015f teslim tarihlerine riayet.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Muhasebeci_Mali_Musavir_SMMM_Kime_Denir\"><\/span>Serbest Muhasebeci Mali M\u00fc\u015favir (SMMM) Kime Denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Serbest muhasebeci mali m\u00fc\u015favir (SMMM) bir \u015firkete ait finansal bilgileri analiz eden, hizmet verdi\u011fi kurumun vergi gibi mali yasal y\u00fck\u00fcml\u00fcl\u00fcklerini takip ederek t\u00fcm finansal faaliyetleri kay\u0131t alt\u0131na alan ki\u015fidir. 3568 Say\u0131l\u0131 Kanun&#8217;da say\u0131lan genel ve \u00f6zel \u015fartlar\u0131 yerine getiren ki\u015filer bu \u00fcnvan\u0131 alabilir. \u00dcniversitelerin ve y\u00fcksekokullar\u0131n ilgili b\u00f6l\u00fcmlerinden mezun olan, s\u0131nav\u0131 kazand\u0131ktan sonra 3 y\u0131l staj yapan ki\u015filer T\u00dcRMOB&#8217;dan ruhsat alarak serbest muhasebeci mali m\u00fc\u015favir olabilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yeminli_Mali_Musavir_YMM_Kime_Denir\"><\/span>Yeminli Mali M\u00fc\u015favir (YMM) Kime Denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yeminli mali m\u00fc\u015favir (YMM),&nbsp;en az 10 y\u0131l serbest muhasebeci mali m\u00fc\u015favir olarak g\u00f6rev yapm\u0131\u015f ki\u015filerin mesleki yeterlilik s\u0131nav\u0131na girip s\u0131nav\u0131 kazand\u0131ktan sonra Asliye Ticaret Mahkemesi&#8217;nde yemin ederek edindikleri mesleki \u00fcnvand\u0131r. \u0130lgili \u015fartlar\u0131 yerine getirerek yemin eden&nbsp;ki\u015filerin&nbsp;T\u00dcRMOB&#8217;dan yeminli mali m\u00fc\u015favirlik ruhsat\u0131 almas\u0131 gerekir.&nbsp;Yeminli mali&nbsp;m\u00fc\u015favirlerin muhasebeyle ilgili defter tutmas\u0131 yasakt\u0131r. Ayn\u0131 zamanda muhasebe b\u00fcrosu a\u00e7amaz veya bu b\u00fcrolara ortak olamazlar.<\/p>\n\n\n\n<p>Yeminli mali m\u00fc\u015favirler ger\u00e7ek ve t\u00fczel ki\u015filere ait i\u015fletmelere dan\u0131\u015fmanl\u0131k hizmeti verir. Ayr\u0131ca i\u015fletmeyle ilgili \u00e7e\u015fitli konularda yaz\u0131l\u0131 g\u00f6r\u00fc\u015f bildirir, rapor haz\u0131rlar ve tahkim, bilirki\u015filik gibi g\u00f6revleri \u00fcstlenir. Ger\u00e7ek ve t\u00fczel ki\u015filerin veya bunlar\u0131n te\u015febb\u00fcslerinin ve i\u015fletmelerinin mali tablolar\u0131n\u0131n, beyannamelerinin mevzuat h\u00fck\u00fcmlerine ve muhasebe standartlar\u0131na uygunlu\u011funu, hesaplar\u0131n denetim standartlar\u0131na g\u00f6re incelendi\u011fini tasdik eder. Yeminli mali m\u00fc\u015favirli\u011fin kapsam\u0131 olduk\u00e7a geni\u015f oldu\u011fundan yeminli mali m\u00fc\u015favirler i\u015fletmecilik, hukuk, ekonomi, maliye, muhasebe ve denetim konular\u0131nda kapsaml\u0131 bilgi sahibi olmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yeminli_Mali_Musavirlerin_Serbest_Muhasebeci_Mali_Musavirden_Farki_Nedir\"><\/span>Yeminli Mali M\u00fc\u015favirlerin Serbest Muhasebeci Mali M\u00fc\u015favirden Fark\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yeminli mali m\u00fc\u015favirlik ve serbest muhasebeci mali m\u00fc\u015favirlik birbirinden farkl\u0131 kavramlard\u0131r. Her iki meslek grubu da zorlu e\u011fitimlerden ge\u00e7er&nbsp;ve mali hizmetler alan\u0131nda \u00f6nemli roller \u00fcstlenir. Ancak yeminli mali m\u00fc\u015favirleri serbest muhasebeci mali m\u00fc\u015favirlerden ay\u0131ran deneyim, yetki ve sorumluluk alan\u0131 gibi baz\u0131 temel farklar bulunur. Bu farklar \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Serbest muhasebeci mali m\u00fc\u015favir olabilmek i\u00e7in kanunda belirtilen b\u00f6l\u00fcmlerden lisans ya da y\u00fcksek lisans d\u00fczeyinde mezun olmak, bir serbest muhasebecinin ya da mali m\u00fc\u015favirin yan\u0131nda en az 3 y\u0131l (y\u00fcksek lisans mezunlar\u0131 i\u00e7in 2 y\u0131l) staj yapmak, serbest muhasebeci\u00a0mali m\u00fc\u015favir s\u0131nav\u0131n\u0131 kazanma ve ruhsat alm\u0131\u015f olmak gerekir. Yeminli mali m\u00fc\u015favir olabilmek i\u00e7inse en az 10 y\u0131l serbest\u00a0muhasebeci mali m\u00fc\u015favir olarak \u00e7al\u0131\u015fm\u0131\u015f olmak, yeminli mali m\u00fc\u015favir s\u0131nav\u0131n\u0131 kazanm\u0131\u015f olmak ve yeminini tamamlayarak yeminli mali m\u00fc\u015favir ruhsat\u0131n\u0131 alm\u0131\u015f olmak gerekir.\u00a0<\/li>\n\n\n\n<li>Yeminli mali m\u00fc\u015favirlik, mali m\u00fc\u015favirlik meslek grubu i\u00e7erisindeki en y\u00fcksek mertebedir.\u00a0Yeminli mali m\u00fc\u015favirler mali raporlama ve ba\u011f\u0131ms\u0131z denetim gibi alanlarda geni\u015f yetkilere sahiptir.<\/li>\n\n\n\n<li>Yeminli mali m\u00fc\u015favirler tam tasdik yetkisine sahiptir.\u00a0<\/li>\n\n\n\n<li>Yeminli mali m\u00fc\u015favirler defter tutamazlar. Defter tutma i\u015fini yaln\u0131zca serbest muhasebeci mali m\u00fc\u015favirler yapabilir. Yeminli mali m\u00fc\u015favirler mali m\u00fc\u015favirlerin yapt\u0131\u011f\u0131 defter tutmak d\u0131\u015f\u0131ndaki t\u00fcm i\u015fleri yapabilirler.\u00a0<\/li>\n\n\n\n<li>Yeminli mali m\u00fc\u015favirler muhasebe b\u00fcrosu a\u00e7amazlar ve muhasebe b\u00fcrolar\u0131na ortak olamazlar.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Musavirin_Yetkileri_Nelerdir\"><\/span>Mali M\u00fc\u015favirin Yetkileri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mali m\u00fc\u015favirlerin&nbsp;yetkileri ve sorumluluklar\u0131 \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hizmet verdi\u011fi\u00a0i\u015fletmenin gelir ve gider durumunu i\u015fletme defterine kaydetmek,<\/li>\n\n\n\n<li>Adres de\u011fi\u015fikli\u011fi ya da faaliyet de\u011fi\u015fikli\u011fi gibi durumlarda ilgili kurumlara gerekli bildirimleri yapmak,<\/li>\n\n\n\n<li>\u0130\u015fletmenin y\u00fck\u00fcml\u00fc oldu\u011fu vergilere ili\u015fkin beyanda bulunmak,<\/li>\n\n\n\n<li>Kurumun ya da i\u015fletmenin SGK ile olan ili\u015fkilerinin kanuna uygun ilerlemesini sa\u011flamak,<\/li>\n\n\n\n<li>\u0130\u015fletmenin\u00a0ihtiyac\u0131 olan muhasebe altyap\u0131s\u0131n\u0131 kurmak,<\/li>\n\n\n\n<li>Vergi idari mahkemeleri ve adli yarg\u0131 alan\u0131nda uzmanl\u0131\u011f\u0131na ihtiya\u00e7 duyulan herhangi bir konuda bilirki\u015fi olmak.<\/li>\n<\/ul>\n\n\n\n<p>Mali m\u00fc\u015favirler beyanname d\u00fczenleme konusunda yetkilidir.&nbsp;Her firman\u0131n y\u0131l i\u00e7erisinde teslim etmekle y\u00fck\u00fcml\u00fc oldu\u011fu beyannameler vard\u0131r. Mali m\u00fc\u015favirler kurumlar vergisi, KDV gibi vergilere ili\u015fkin bu beyannameleri d\u00fczenler ve imzalar. Bordro hizmeti mevcutsa SGK beyanlar\u0131 da yine mali m\u00fc\u015favir taraf\u0131ndan d\u00fczenlenir.<\/p>\n\n\n\n<p>Firmalar\u0131n kar\u015f\u0131la\u015fabilece\u011fi cezalarla ilgili anla\u015fmazl\u0131k durumlar\u0131nda da mali m\u00fc\u015favirlerin yetkileri devreye girer. Vergi daireleriyle uzla\u015fma alan\u0131nda yetkili olan mali m\u00fc\u015favirler firmalar\u0131n ortak i\u015flemlerini de yerine getirir. Mali m\u00fc\u015favirler talep edilmesi durumunda belgelere dayal\u0131 olarak denetim ve inceleme yapma yetkisine de sahiptir. Ayn\u0131 zamanda denetim ve inceleme s\u00fcre\u00e7lerinde g\u00f6r\u00fc\u015f bildirme haklar\u0131 da bulunur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"On_Muhasebe_Sureclerinizi_Robom_ile_Yonetin\"><\/span>\u00d6n Muhasebe S\u00fcre\u00e7lerinizi Robom ile Y\u00f6netin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/robom.com\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Robom<\/a>, basit aray\u00fcz\u00fcyle kolayca \u00f6n muhasebe program\u0131 kullanman\u0131z\u0131 sa\u011flarken yapay zeka destekli altyap\u0131s\u0131 ile \u00f6n muhasebe s\u00fcre\u00e7lerinizi h\u0131zl\u0131 bir \u015fekilde y\u00f6netmenize destek olur. Hemen <a href=\"https:\/\/app.robom.com\/register\/\" rel=\"nofollow noopener\" target=\"_blank\">\u00fcye olun<\/a> ve \u00fccretsiz deneme s\u00fcr\u00fcm\u00fc ile Robom&#8217;u ke\u015ffedin.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mali m\u00fc\u015favirler hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1772621017920\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Mali_Musavir_ve_Muhasebeci_Arasindaki_Fark_Nedir\"><\/span>Mali M\u00fc\u015favir ve Muhasebeci Aras\u0131ndaki Fark Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Muhasebecilerin ve mali m\u00fc\u015favirlerin g\u00f6rev tan\u0131mlar\u0131 birbirine benzedi\u011finden bu iki meslek zaman zaman kar\u0131\u015ft\u0131r\u0131l\u0131r. Ancak bu iki mesle\u011fi birbirinden ay\u0131ran baz\u0131 temel y\u00f6nler bulunur. Mali m\u00fc\u015favirler kapsaml\u0131 finansal hesaplamalar yaparken muhasebeciler daha basit finansal hesaplamalar ger\u00e7ekle\u015ftirir. Mali m\u00fc\u015favir olabilmek i\u00e7in belirli lisans b\u00f6l\u00fcmlerinden mezun olmak, m\u00fc\u015favirlik s\u0131nav\u0131na girmek ve 3 y\u0131l staj yapmak gibi zorunluluklar bulunur. Ancak muhasebecilerin ilgili alanda lise ya da \u00f6nlisans e\u011fitimi almalar\u0131 da yeterlidir. Mali m\u00fc\u015favirler beyanname haz\u0131rlamak ve imzalamak gibi yetkilere sahiptir ancak muhasebecilerin imza yetkisi yoktur. Mali m\u00fc\u015favirleri muhasebecilerden ay\u0131ran \u00f6nemli farklardan biri de denetim ve dan\u0131\u015fmanl\u0131k yapabilme yetkileridir. Son olarak mali m\u00fc\u015favirler kanunda belirlenmi\u015f defterleri tutmakla y\u00fck\u00fcml\u00fcyken muhasebeciler i\u00e7in b\u00f6yle bir zorunluluk yoktur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772621030927\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Olmak_Icin_Ne_Okunur\"><\/span>Mali M\u00fc\u015favir Olmak \u0130\u00e7in Ne Okunur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Mali m\u00fc\u015favir olabilmek i\u00e7in hukuk,\u00a0iktisat, maliye, i\u015fletme, muhasebe, bankac\u0131l\u0131k, kamu y\u00f6netimi ve siyasal bilimler dallar\u0131nda e\u011fitim veren fak\u00fclte ve y\u00fcksekokullardan lisans d\u00fczeyinde mezun olmak gerekir. Lisans derecesi bu b\u00f6l\u00fcmlerin d\u0131\u015f\u0131nda kalan ki\u015filerin mali m\u00fc\u015favir olabilmeleri i\u00e7in de bu alanlarda y\u00fcksek lisans derecesinden mezun olmalar\u0131 \u015fartt\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772621075844\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Ne_Kadar_Maas_Alir\"><\/span>Mali M\u00fc\u015favir Ne Kadar Maa\u015f Al\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Mali m\u00fc\u015favirlerin maa\u015flar\u0131 mesleklerinin getirdi\u011fi yetkiler ve sorumluluklar do\u011frultusunda belirlenir. Bu nedenle mali m\u00fc\u015favir olarak \u00e7al\u0131\u015fan bir ki\u015finin maa\u015f\u0131; deneyim s\u00fcresi, \u00e7al\u0131\u015f\u0131lan \u015firket, yap\u0131lan i\u015fin kapsam\u0131 gibi kriterlere g\u00f6re farkl\u0131l\u0131k g\u00f6sterir. Mali m\u00fc\u015favir maa\u015flar\u0131 her y\u0131l T\u00dcRMOB&#8217;un g\u00fcncelledi\u011fi \u00fccret listesine g\u00f6re belirlenir. 2024 y\u0131l\u0131nda mali m\u00fc\u015favirlerin ald\u0131\u011f\u0131 en d\u00fc\u015f\u00fck maa\u015f \u20ba58.000 civar\u0131ndayken en y\u00fcksek maa\u015f \u20ba200.000 d\u00fczeyinde olmu\u015f,\u00a0ortalama maa\u015f seviyesiyse \u20ba73.000 olarak ger\u00e7ekle\u015fmi\u015ftir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772621108358\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kimler_Mali_Musavir_Olabilir\"><\/span>Kimler Mali M\u00fc\u015favir Olabilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>3568 Say\u0131l\u0131 Kanun\u2019a g\u00f6re fak\u00fcltelerin ve y\u00fcksekokullar\u0131n ilgili b\u00f6l\u00fcmlerinden lisans ya da y\u00fcksek lisans derecesinde mezun olan, staj\u00a0s\u00fcresini tamamlayan, mali m\u00fc\u015favirlik s\u0131nav\u0131n\u0131 ba\u015far\u0131yla ge\u00e7en ki\u015filer mali m\u00fc\u015favir olabilir. Mali m\u00fc\u015favir olmak i\u00e7in baz\u0131 genel \u015fartlar\u0131n da sa\u011flanmas\u0131 gerekir. T.C. vatanda\u015f\u0131 olmak (Yabanc\u0131 serbest muhasebeci mali m\u00fc\u015favirler hakk\u0131ndaki h\u00fck\u00fcm sakl\u0131d\u0131r.), medeni haklar\u0131 kullan\u0131m ehliyetine sahip olmak, kamu haklar\u0131ndan\u00a0mahrum olmamak bu \u015fartlardan baz\u0131lar\u0131d\u0131r. Mali m\u00fc\u015favir olacak ki\u015filerin TCK 53. maddesinde belirtilen s\u00fcreler ge\u00e7mi\u015f olsa dahi kasten i\u015flenen bir su\u00e7tan dolay\u0131 bir y\u0131l veya daha uzun s\u00fcreyle hapis cezas\u0131na mahkum olmam\u0131\u015f, affa\u00a0u\u011fram\u0131\u015f olsa dahi devletin g\u00fcvenli\u011fine kar\u015f\u0131 su\u00e7lar, Anayasal d\u00fczene ve bu d\u00fczenin i\u015fleyi\u015fine kar\u015f\u0131 su\u00e7lar,\u00a0zimmet, irtikap, r\u00fc\u015fvet, h\u0131rs\u0131zl\u0131k, doland\u0131r\u0131c\u0131l\u0131k, sahtecilik, g\u00fcveni k\u00f6t\u00fcye kullanma, hileli iflas, ihaleye fesat kar\u0131\u015ft\u0131rma, edimin ifas\u0131na fesat kar\u0131\u015ft\u0131rma, su\u00e7tan kaynaklanan mal varl\u0131\u011f\u0131 de\u011ferlerini aklama veya ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7undan mahkum olmam\u0131\u015f, ceza veya disiplin soru\u015fturmas\u0131 sonucu memuriyetten \u00e7\u0131kar\u0131lmam\u0131\u015f, meslek \u015ferefine ve haysiyetine uymayan herhangi bir durumu bulunmayan ki\u015filer olmas\u0131 da zorunludur.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.turmob.org.tr\/Arsiv\/FCKEditor\/userfiles\/file\/TURMOB-2023-YASA-YONETMELIK-MM\/1-3568.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/Arsiv\/FCKEditor\/userfiles\/file\/TURMOB-2023-YASA-YONETMELIK-MM\/1-3568.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/Arsiv\/FCKEditor\/userfiles\/file\/Yonetmelik_MMKarari_Yasa_10_4_2018\/6-SMMM%20ve%20YMM%20Oda_Yonetmeligi.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/Arsiv\/FCKEditor\/userfiles\/file\/Yonetmelik_MMKarari_Yasa_10_4_2018\/6-SMMM%20ve%20YMM%20Oda_Yonetmeligi.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3568.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.3568.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.muhasebetr.com\/yazarlarimiz\/doganyalcinkaya\/004\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.muhasebetr.com\/yazarlarimiz\/doganyalcinkaya\/004<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.kariyer.net\/pozisyonlar\/mali+musavir\/maas\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.kariyer.net\/pozisyonlar\/mali+musavir\/maas<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"\u0130\u015fletmelerin finansal s\u00fcre\u00e7lerini y\u00f6neten mali m\u00fc\u015favirlerin g\u00f6revlerini, sorumluluklar\u0131n\u0131 ve ta\u015f\u0131malar\u0131 gereken \u00f6zellikleri detayl\u0131ca \u00f6\u011frenin.","protected":false},"author":3,"featured_media":275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"split","csco_page_load_nextpost":"","footnotes":""},"categories":[3],"tags":[],"class_list":{"0":"post-156","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-genel","8":"cs-entry"},"_links":{"self":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/156","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/comments?post=156"}],"version-history":[{"count":11,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/156\/revisions"}],"predecessor-version":[{"id":396,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/156\/revisions\/396"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/media\/275"}],"wp:attachment":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/media?parent=156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/categories?post=156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/tags?post=156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}