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2016/1 DÖNEMİ
SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK SINAVLARINA
İLİŞKİN DUYURU
5786 sayılı Yasa ile değişik 3568 sayılı Yasa ve 19 Ağustos 2014 tarih ve 29093 sayılı
Resmi Gazetede yayımlanarak yürürlüğe giren "Yeminli Mali Müşavirlik ve Serbest
Muhasebeci Mali Müşavirlik Sınav Yönetmeliğinde Değişiklik Yapılmasına Dair
Yönetmelik" ile değişen 16 Ocak 2005 tarih ve 25702 sayılı Resmi Gazetede yayımlanmış
"Yeminli Mali Müşavirlik ve Serbest Muhasebeci Mali Müşavirlik Sınav Yönetmeliği" hükümlerine göre, düzenlenen Serbest Muhasebeci Mali Müşavirlik Sınavları, aşağıda belirtilen tarihlerde Ankara, İstanbul, İzmir illerinde yapılacaktır.
Bu sınava; stajını tamamlayan serbest muhasebeci mali müşavir aday meslek mensupları,
Serbest Muhasebeci meslek mensupları ve anılan Yasa’nın 6’ncı maddesine göre, hizmet sürelerini stajdan saydıran aday meslek mensupları katılacaktır.
2016/1 Dönemi, SMMM Sınav Tarihleri

* İlk kez sınava katılacaklar için odalara son başvuru tarihi
* Tekrar katılacaklar için son başvuru tarihi

: 19-20 Mart 2016
: 10 Şubat 2016
:

29 Şubat 2016

İlk kez sınav başvurusunda bulunacak adayların; 10 Şubat 2016 tarihi itibariyle stajlarını fiilen tamamlamış olmaları (Stajdan sayılan hizmetler, stajdan sayılan kurslar v.b) ve staj bitirme belgelerinin dosyalarında bulunması gereklidir.

Sınavlara girmek isteyenlerin, Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli
Mali Müşavirler Odaları Birliği - Temel Eğitim ve Staj Merkezi Başkanlığı’na yukarıda belirtilen son başvuru tarihleri mesai saati bitimine kadar başvurmaları gerekmektedir. Bu tarihe kadar başvurusunu yapmayanlar ve sınav bedelini yatırmayanlar sınava alınmayacaktır. SINAVLARA İLİŞKİN ESASLAR
Serbest Muhasebeci Mali Müşavirlik Sınavlarına girebilmek için;
1. Hukuk, iktisat, maliye, işletme, muhasebe, bankacılık, kamu yönetimi ve siyasal bilimler dallarında eğitim veren fakülte ve yüksekokullardan veya denkliği
Yükseköğretim Kurumunca tasdik edilmiş yabancı yükseköğretim kurumlarından en az lisans seviyesinde mezun olmak veya diğer öğretim kurumlarından lisans seviyesinde mezun olmakla beraber bu fıkrada belirtilen bilim dallarından lisansüstü seviyesinde diploma almış olmak.
2. Stajını Yeminli Mali Müşavir veya Serbest Muhasebeci Mali Müşavirlerin yanında ve
/ veya onların denetim ve gözetiminde tamamlamış olmak, Kanunun 6.maddesinde staj süresinden sayılan hizmetleri bulunanlar için bu hizmetlerini stajdan saydırmış olmak,
3. Kanunun 4'ncü maddesindeki genel ve 5'nci maddesindeki özel şartları taşımaları yanında 45'nci madde ve 48'nci maddenin ikinci fıkrasının (c), (e) bentleri ile 49 uncu maddesinde belirtilen durumların bulunmaması, gerekir. SINAV KONULARI
19 Ağustos 2014 tarih ve 29093 sayılı Resmi Gazetede yayımlanarak yürürlüğe giren
Yeminli Mali Müşavirlik ve Serbest Muhasebeci Mali Müşavirlik Sınav Yönetmeliğinde
Değişiklik Yapılmasına Dair Yönetmelik ile değişen 16 Ocak 2005 tarih ve 25702 sayılı
Resmi Gazetede yayımlanmış Sınav Yönetmeliği’ne göre, Serbest Muhasebeci Mali
Müşavirlik Sınavlarına katılacak adaylar aşağıdaki konularından sınava tabi tutulmaktadırlar. • Finansal Muhasebe,
• Finansal Tablolar ve Analizi,
• Maliyet Muhasebesi,
• Muhasebe Denetimi,
• Vergi Mevzuatı ve Uygulaması,
• Hukuk (Ticaret Hukuku, Borçlar Hukuku, İş Hukuku, SSK ve Bağ-Kur
Mevzuatı, İdari Yargılama Hukuku),
• Muhasebecilik ve Mali Müşavirlik Meslek Hukuku,
• Sermaye Piyasası Mevzuatı (19 Ağustos 2014 tarihinden sonra 3568 sayılı
Yasa’nın 6. maddesinin 2. fıkrasının (a), (b), ( c), (d), (e), (f), (g), (h) ve (i) bentleri uyarınca, 3 yıllık hizmet süreleri, staj süresinden sayılmış / sayılacak adaylar bu sınav konusundan sorumlu olacaklardır. 2015 yılı öncesinde staja giriş sınavlarında başarılı olmuş adaylar sorumlu olmayacaklardır.)
BAŞVURU İÇİN GEREKLİ BELGELER
1. Sınav dosyası (SMMM Odalarından temin edilebilir.)
2. Cumhuriyet Savcılığından veya e-devlet üzerinden alınacak adli sicil belgesi (Adli sicil belgesinin, 3568 sayılı Kanunun 4/d bendinde belirtilen suçları kapsayacak ve adli sicil arşiv bilgilerini içerecek şekilde olması gerekir.), adli sicil kaydı olanlardan mahkeme kararı fotokopisi,
3. Onaylı nüfus cüzdanı örneği,
4. Lisans diploması veya lisansüstü diplomasının noterden onaylı örneği (Yabancı
Öğrenim Kurumlarından alınmış diplomalar için Yüksek Öğretim Kurulu’ndan alınacak denkliği onay belgesi),
5. 3 adet (4.5 x 6) boyutunda renkli fotoğraf,
6. Serbest Muhasebeci olarak serbest çalışanlardan, ilgili vergi dairelerinden alınacak mükellefiyet tesis tarihini gösterir belge ile affa uğramış olsalar dahi kaçakçılık suçlarından dolayı hüküm giymiş olunmadığını gösterir belge, ruhsat fotokopisi, faaliyet belgesi, bağımlı çalışanlardan da oda kayıt belgesi, ruhsat fotokopisi,
7. Serbest Muhasebeci Mali Müşavirlik stajının tamamlanmış olduğunu gösteren belgeler, 8. TÜRMOB tarafından gerekli görülen diğer belgeler.

9. Sınav giderleri karşılığı olarak ders başına 110,00-TL olmak üzere, ilk defa sınava katılacak adaylardan; 7 dersten sorumlu olanlar için toplam 770,00-TL, 8 dersten sorumlu olanlar için ise toplam 880,00-TL ödemenin yapıldığına ilişkin belge,
Sınav bedelleri, TÜRMOB Temel Eğitim ve Staj Merkezi’nin (TESMER) aşağıda yer alan banka hesaplarından birisine ödenebileceği gibi kredi kartı ile TEOS Sistemi üzerinden de ödenebilir.Banka bilgileri;
• İş Bankası Ankara-Dikmen Şubesi 487 255,
• ING Bank Ankara-Ulus Şubesi 361 0591
• Halk Bankası Ankara / Yenişehir Şubesi 16000 140
DAHA ÖNCE SINAVA KATILAN ADAYLARDA ARANACAK BELGELER
16 Ocak 2005 tarih ve 25702 sayılı Resmi Gazetede yayımlanarak yürürlüğe giren Sınav
Yönetmeliği’nin "Tekrar Sınava Girebilme" başlıklı 21.maddesinin (Değişik Madde
19.08.2014 / 29093 Resmi Gazete ) 2.fıkrasına göre, Serbest Muhasebeci Mali Müşavirlik sınavında başarılı olamayanlar, ilk sınav tarihinden itibaren 3 yıl içerisinde yılda 3 kez açılacak tüm sınavlara girebilirler. Bu sınav süresi hiç bir nedenle uzatılamaz.
Sınavda başarılı olamayanların, tekrar sınava girebilmek için sınav giderleri karşılığı olarak öngörülen bedeli ödedikten sonra http://teos.tesmer.org.tr internet adresine girerek sınav başvurusunu yapmaları gerekir.
BELGELERİN GÖNDERİLMESİ VE KABUL EDİLME
Yasada öngörülen genel ve özel şartları taşıyanlar yukarıda istenilen başvuru belgelerini, son başvuru tarihi çalışma saati bitimine kadar “Türkiye Serbest Muhasebeci Mali
Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği -Temel Eğitim ve Staj Merkezi
(TESMER) Dikmen Caddesi No:562 Dikmen/ ANKARA” adresine elden veya posta ile göndermeleri gerekmektedir (Postada meydana gelebilecek gecikmeler dikkate alınmayacaktır). Ancak gerçeğe aykırı beyanda bulundukları ve 3568 sayılı Kanun'un 4. maddesinde düzenlenen genel şartlar ile 5.maddesinde düzenlenen özel şartları taşımadıkları anlaşılanların sınavı kazanmış dahi olsalar, ruhsatları iptal edilecektir.
1. Sınav başvuru formundaki soruların bir veya birkaçını yanıtsız bırakanlar ile belgeleri eksik olanların başvuruları dikkate alınmayacaktır.
2. Sınavın yapılacağı yerler ve sınav programı Serbest Muhasebeci Mali Müşavirler
Odalarının ve TÜRMOB Temel Eğitim ve Staj Merkezinin (TESMER)'in internet sitelerinde duyurulacaktır.
3. Sınav Giriş belgeleri, TESMER'in http://belge.tesmer.org.tr internet adresinden yazıcı çıktısı olarak alınabilecektir.
4. Sınav sırasında fotoğraflı nüfus cüzdanı, süresi geçerli pasaport veya sürücü belgesini gösteremeyenler sınava alınmayacaktır.
5. Sınav listelerinde yer almayanlar sınava alınmayacaktır.
6. Sınav giderleri karşılığı olarak öngörülen bedeli ödemeyenler sınava alınmayacaktır.
7. Sınava başvurup, katılmayanların sınav bedeli iade veya mahsup edilmeyecektir.
8. Sınav başvuru belgeleri geri verilmeyecektir.
İlan Olunur.

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...I am the Corporate Communications Director within Harley-Davidson’s corporate headquarters. We here at Harley-Davidson consider our customer’s satisfaction and our relationship with them very seriously. It is Harley-Davidson’s responsibility to ensure our customers that we, here at Harley-Davidson, provide our customers with top, legendary brand service and high quality legendary brand motorcycles, which Harley-Davidson’s takes great pride in providing and servicing. We want our customers to experience our legendary Harley-Davidson Motorcycle; along with our competitive industry service standard; along with our legendary brand with our signature roar and easygoing riding. We want each of our customers to own a Harley-Davidson motorcycle and to feel part of the Harley-Davidson worldwide family. It has come to my attention that when you purchased your Harley Davidson motorcycle, that you have certain high quality standards which you have come to look for and to expect within Harley-Davidson Motorcycles. I do understand that you had some matters of interest concerning your recently purchased 2016 CVO Street Glide. Your concerns were as follows: (1) Rusted paint underneath the clear coat. (2) The chrome parts are defective. (3) And poor gasoline mileage not up to par nor up to Harley-Davidson’s high standards. Upon full inspection, the Harley-Davidson’s dealership was able to find that the 2016 CVO Street Glide was running and operating up to par and up to Harley-Davidson’s...

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...Resort FM: Joklan Goni, MM MMR 50: A.A.G Ananta P.  Marcella Aprilia  Rico Pahlevi Company Profile 2006 1952 Parks & Resort 1923 Walt Disney Company 11 theme parks (California, Florida, Tokyo,Paris, HK), 35 Resort Hotel, 2 Cruise Company Profile • 1992: Eurodisney in France • Strategy: transplant an American-style park to Europe • Choice: Barcelona vs Paris • American management style • French indignation: cultural imperialism Concept Generation Images, products and experiences that epitomized fun, imagination and service through the ‘magic’ of legendary fairytale and story characters. Concept Screening (Design Funnel) Original American Style Disneyland Different culture between Americans and Europeans More European Disney Design Funnel Tokyo Disneyland proven big sucess A B D C F Feasibility E Good Finance, Bank willing to give loan and Government will give incentives Fun and Imaginative C B E F Acceptability 85% of French people welcoming Good Financial Return B F B Vulnerability Full consequences of adopting the option? Downside risk? Original American Disneyland Location Decisions Supply-side factors: - The Channel Tunnel was due to open in 1994 - Financial incentives from government - French government prepared to expropriate land from local farmers - Critics from French intellectual elite - Demand-side factors: Labour skill standard Paris is highly attractive vacation destination Suitable site available just outside Paris 85% of...

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