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Turkish Grand National Assembly Warning: You Are Viewing Act, The Parliamentary General Assembly Has Already Adopted. If It Does Not Include The Changes Made Later. Independent Accountants, Certified Public Accountant And Certified

Original Language Title: TÜRKİYE BÜYÜK MİLLET MECLİSİ Uyarı: Görüntülemekte olduğunuz Kanun, TBMM Genel Kurulunda kabul edildiği halidir. Varsa daha sonra yapılan değişiklikleri içermemektedir. SERBEST MUHASEBECİLİK, SERBEST MUHASEBECİ MALİ MÜŞAVİRLİK VE YEMİNL

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TURKISH GRAND MULLET

Warning: The Law you are viewing is considered to be accepted at the General Assembly of the TBMM. It does not contain any later delics if it exists.


 

LAW ON FREE ACCOUNTING, FREE ACCOUNTANT PROPERTY, AND CONSTRUCTION OF A SEVEN-YEAR-OLD LAW

 

Kanun No. 5760

 

Date of Admission: 1/5/2008      

 

ARTICLE 1- 1/6/1989 dated and 3568-counted Free Accountancy, Free Accountant Financial Dignity and Under the name of the "Free Accountant Financial and Yemeni Financial Act", the "Finance and Customs Ministry", "Finance and Customs Minister", "Ministry of Finance" and "Ministry of Finance", as "Free Accountant Financial Protection" and "Ministry of Finance", as the name of the "Free Accountant Financial Competence and Protection of the Code". The first receipt of the 1st part of the Law The end of the sentence is added.

"The part of the unit is TURKMOD."

MADDE 2- The first case of the 4th item of the Code 3568 is in the same way that it is It is currently being started.

" d), even if the times specified in Article 53 of the Turkish Penal Code were passed, indirectly from a crime that was being pushed crimes against the state ' s security, to the Constitutional order and the execution of this order, even if a year or more imprisonment of a year or more, crimes against the national defense, crimes against the state, crimes against the state and espionage, embezzles, The race, the dream, the fraud, the falsification, the abuse. using, fraudulent insolvability, financial disclosure to the tender, money laundering, or not being convicted of the crimes of the crime, laundering or trafficking of criminals. "

ARTICLE 3- The second paragraph of the fifth clause (A) of the Code, 3568, (b), and the second paragraph of the (B) the object has been left out of the material text and (B) is from the matter text.

"b) At least three years of internships."

" warned of tax inspection authority as soon as possible, and under oath after professional competence. The financial accountability is not the case for a free accountant fiscal year-on-year. "

MADDE 4- 3568 is the current state of the Code, with 6 ncis of the Code.

" Services from stages and internships

MADDE 6-A free accountant financial intern, a freelance accountant who is a freelance accountant, or sworn in to be a financial It will be done in the financial market, or in their company. To win the internship, to win the internship, and to complete the training program, which is established by the Union, is to complete and complete the training program. In the course and seminars of the Basic Information and Internship Center, the periods of the past and the duration of the internship are counted from the duration of the internship. Those found in the service that were counted from the internships in the second (a), (b), (c), (d), (e), (f), (h), (h), and (i), were covered by this fikra.

The number of service times that are counted on the other benes is counted from the internship period.

a) Those who are authorized to the tax review under their laws are in public service after receiving this authorization. times,

b) $4059 Undersecretary of Treasury and Undersecretary of Foreign Trade and Law on Law Audit personnel who have been authorized to control the Treasury Board of Treasury Board of Directors have elapsed time in these services with 5411 Banking Law and those who are authorized to bank control of the bank under the Bank's Law times,

c) This is the 2499 Capital Markets Act, which is authorized by the Capital Markets Board to be controlled by the Capital Markets Board service durations of the Turkish Accounting Standards Board, which are installed according to the additional 1 in the same Law as the last time they were served in the services,

D) Code Of Law On The Right Of Law Of 3056, Law On The Rule Of Acceptance Of Law the current administration of the Secretary of State for the audit of the Secretary of State for the Teftik Board of Audits, as well as the following times,

e) 178 of the Ministry of Finance and the Decree of the Law on the Law and Duties of the Ministry of Finance Budget Controllers, Accounting Controllers, and National Property Controlled (s), last times in these services,

f) 6762 Turkish Commerce with Law on Contact and Tasks of Ministry of Industry and Trade 3143 Audit services of the Ministry of Industry and Trade, which has the authority to control trade companies according to the provisions of the law, and their control in the audit services of the

g) The elapsed times of the tax-judge judges on these tasks,

h) entered into the profession with the benefit of the bank, which conducts financial control across Turkey, and is qualified to The last time they were in the bank and other public institutions and installations from the time they received this authority,

) First degree in the accounting units of private installs holding ledger or balance sheets The sign authority is responsible for the actual shipment and management of the accounting or financial supervision of the certified financial accountant or the free accountant who served in these units with the elapsed time in these services, and those responsible for the financial audit. an internship in the room, not to exceed the number of them They have opened the file on the status of a candidate who has won the status of the internship, since they have received their internship from the date of the day of the internship,süreleri

i) the fifth item (A) of this Law is a member of the above issues, I am a member of the or the service times that have been passed on these tasks as a meeting agent. "

MADDE 5- The "service times" clause in the second phase of article 9 of the Code 3568 " the service times and service durations that are responsible for the accounting units of the specialized installation of special installations, which hold the ledger on the balance sheet basis, the service times that have been passed in charge of the actual leader and administration or financial control of the accounting, sworn financial accountability and free accountant financial regularness Service times in their company have been said to have been "more than" in those parts of the business, including a free accountant financial statement, and the end of the same sentence, as well as the last of the matter. It has been reported in the state of the city.

" However, under the rule of law, you may not be able to use the tax review authority to be less than the current date. Then service durations in public institutions and installations are not considered if you have no fault of the tax inspection authority. "

 " Those who have received the authority to review the tax and have given the professional competence to be qualified are qualified to do so. They can bear under the general provisions of sworn financial statements that will be opened from the date of the beginning of the campaign. However, they will be able to complete the amount of time in the first one (a) before they can obtain a sworn financial license. "

MADDE 6- 3568 is the 10th of the Code, as well as the number of other things.

" ARTICLE 10-The Yemeni property is written by the Union as a software. The Minister of Finance is authorized to take the necessary measures to ensure that this calm is fair, impartial, and appropriate.

TheSýnavSinnav commission is one of seven members, one of which is a president. The chairman and members of the S' Nav commission are elected by the Finance Minister, four of which will be proposed by the Finance Minister's tax audit staff, one of which is to be proposed by the Council of Higher Education, and two from the four candidates to be proposed.

Nominate, law, economics, finance, administration, accounting, banking or support for membership of the

Sat commission. They have graduated from one of the branches of the administrative sciences at the undergraduate or graduate level, and have at least a minimum of ten years or have been registered or have been in office for such a period of time.

TheçalýþmaSirnav commission was told by the Department of Finance, the issues of the operation, and the Ministry of Finance, as well as the work of the president. is determined by the regulations to be taken by taking appropriate action.

Free accountant financial accountability and sworn financial financial results for the results of tomorrow's benefit. And if the court needs to review the expert witness, it would be a sign that they would not be able to take part in the sheriff's commission, one of which is the central tax audit person, one of the experts in the field, and one of them is the case of the case of the case. A three-year delegation of information from the owner of the business the server. "

MADDE 7- 3568 is the first time that the first phase of the Code is known as the first time of the Code.

" Within the territory of at least 250 professions in their own profession, 250 in provincial centers and territories within the region A room is established in the districts located in the vocational area (except for the districts within the city of Büyüşehir municipality). Free accountant financial services and sworn financial services are set up in separate months, followed by the name of the province or province. However, in order to establish a room in the districts, there is a written call for at least 100 other professional members in that county. "

ARTICLE 8- The end of Article 16 (d) of the Code 3568, at the end of the matter It was added to the storm, and the Law was added in the form of a 22-nci unit.

"d) They come up with courses and internship fees for professional training."

" Those who work in public institutions and organizations from the profession, do not perform the profession, enter the room. They pay the fee and the annual member dues at 50 percent discount. "

" Selective qualification

MADDE 22-members of the Board of Directors are at least three years old and free in the vocational room where they are registered. Instead, it is chosen from the search for the actual professional activities according to the provisions of this Law. A three-year period is not searched in rooms that are less than a member state. Those who are elected to the Board of Directors twice in two consecutive selection periods in rooms cannot be elected to the Board of Directors, unless the two selection periods pass.

The members of the Board of Directors who have lost the qualification are due to terminate themselves. "

ARTICLE 9- A "will be installed" clause in the first receipt of the 25th Amendment of the count 3568. " The second is the second one, in the event of the second.

" The members of the Disciplinary Board are at least three years old and free of a job in the vocational room where they are registered. In accordance with the provisions of this Law, it shall be selected for three years in the field of actual professional activity. A three-year period is not searched in rooms that are less than a member state. The expired member can be reelected. "

ARTICLE 10- 3568 is the first time the Law is first known as part of the 27-point code.

" The members of the Supervisory Board are at least three years old and free from the vocational room where they are registered. As a result of this Law, the three members of the three years were chosen for three years of professional activity. A backup member is selected separately. A three-year period is not searched in rooms that are less than the number of members. "

ARTICLE 11- The second sentence of the 32-point section of the Code 3568 is the second one, in the second sentence, in the second The phrase "two years" in the plug is "three years".

" Each room has three representatives who are not able to count on the number of members, and its members are in proportion to one. the representative and the backup representative to the same number. "

MADDE 12- 3568 is the first time in the first phase of a Code 3568.

" The Union's Board of Directors is at least three years old and free of a job in the vocational room where it is registered. As of the provisions of this Law, the members of the General Assembly of the Union of the Union of the General Assembly of the General Assembly of the Union of the United States of the General Assembly of the United States were elected for three years, and nine of the nine substitute members. It is mandatory that the members of the Board of Directors be sworn financial. Those who are elected to the Union Board of Directors twice during the two consecutive election periods cannot be elected to the Board of Directors until the two election periods pass. "

MADDE 13- First of the first receipt of article 36 of the Code 3568 (e) and the first of the 38th clause of the Code. The first sentence of the ficant is the current and third of the matter is text.

" e) The proposed entry fee for the rooms and the course and internship fees for vocational education with the annual member dues To present it to the Minister of Finance. "

" Members of the Union Disciplinary Board are at least three years old and free in the vocational room where they are registered. Instead of the United States, the members of the Union General Assembly, which are based on the provisions of this Law, are three years of being selected for three years, and a backup member for three years. "

MADDE 14- 3568 was the first time in the first phase of the Code, and the second was the second from the material text of the matter.

" The Union Board of Auditors was at least three years old and free of a job in the vocational room where it was registered. As of the provisions of this Law, the members of the General Assembly of the Union of the General Assembly of the General Assembly of the General Assembly of the Union are three members and three substitute members who were elected for three years. It is mandatory that at least one of the Board of Audits members be sworn financial. The expired member can be reelected. "

ARTICLE 15- 40 articles of the Code 3568 are to come after the eighth fir. The plug-in is from the current onelonth fikra text.

" In the elections, members can run as candidates, and they are also nominated from the lists of the groups that are going to be done. They might Board memberships and Union General Assembly representatives are among the votes to be cast ballots. At the ballot box, candidates from the group lists are listed under the relevant group name, and the candidates are listed separately. The ballots will be prepared to show which group or other candidate to vote for which board member to vote, with the names of the group's names and the names of the candidates being placed in boxes at square one, in which the boxes will be held, the county and the county. It will be used after it is sealed with the seal of the election board. The votes are used by the box next to the name of the group or other candidates who are on the ballot. The voting process is made according to the guidelines of the secret ballot. The member list does not have a name for the job that is not named in the member list. The vote will be used after the vote has been verified by official installs, and after signing the location in the list. The votes are used by placing the county election board seal on the envelope and envelopes of the sandwich board at the time of the vote. The ballots that were used in the unsealed ballot and the envelope were invalid.

The names of the groups that have contributed to the selection and the names of the candidates are lower and their alds are written to the current vote alignment. The votes of the groups are divided by the number of members, including backups, to the number of members of that board, including the backups, by the number of votes first, then to the two, and then to the count of the General Assembly. The resulting payout is the largest number of candidates who have received the votes, and the largest number of candidates are left to the smallest. With its principal and reserve memberships, the Union General Assembly noble and substitute representatives, groups, and candidates are allocated to the numbers according to their size. If the votes for the last remaining member or representative are no longer a vote, they are allocated by the name of the party. The members of the Board of Directors and the representatives of the General Assembly of the Union are based on the order in which the allocation of the votes is placed in the ballot box.

Members can only take part in one of the boards of administration, auditing, and discipline of room or union. "

ARTICLE 16- The following is added to the article 41 of the Code 3568.

" The rooms will be requested by the Ministry of Finance, with respect to its current members, at the end of each year. It is obligated to notify it by the end of January.

Rooms and Union report each year's activity reports and financial statements by the end of January. They are on their site to stay until the end of the year. "

MADDE 17- 3568 is the 44th of the Code, which is currently being disinfused in the other way through.

" Professional developmenteðitimi

MADDE 44-The members of the Corps and the Union and chambers to continue their professional activities. They are required to take part in vocational development and promotion seminars. Topics related to occupational health, education programs and durations are determined by the regulations and guidelines for which they are. "

MADDE 18- 3568 is added to the 5th section of the Code, as well as the 45-pearl item.

" Profits are not available for activities that can be counted to obtain the job. "They cannot use the same as their professional title, which is determined by a license in sign or print."

ARTICLE 19- The "Free Accountancy", "," "Free", is the 1st of the Law No. 3568. Accountant ","; "freelance accountant" listed in the 3rd clause; "Free accountants," "freelance accountants", "freelance accountants", "freelance accountants," in article 45, "free accountants," in article number of the article. " the first of the 20 nci items. "Once a year," the phrase "five aces and five reserves selected for two years" in a "three-year" section of the 21st clause "were selected for three years, with five of the members under the number of members and five reserves, and the number of members," said the statement. In the rooms that were in the middle of the day, seven aces and seven redundant, nine of the members were in the rooms and nine in the spare, "each year" of "every year" in the first phase of the 34th article, the second of the 35th article. "The Chairman and members of the Board of Directors," the Chairman and members of the Board of Directors, " The "sworn financial services" of the third party of the same clause were "sworn financial regulars for at least five years", the second of the 49th Amendment, "said the law," in the third phase of the same clause ". " The first and fifth of Article 12/4, 13, 15/4, 43/1, 43/2, 43/2, 43/1, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/2, 43/1, 43/2, 43/1, 43/1, 43/2, and 45 (n) the "provisional board" clause of the "interim council" with a self-contained list of self-contained issues. their commission's ".

MADDE 20- 3568 counted temporary items that are temporary to come after the temporary 8-th item is added.

 " INVALIDATE ARTICLE 9-On the date of this Article effective date;

a) Tax review under the laws of public banks that conduct financial control across Turkey, with the legal At least eight years of service time in public institutions and installations, including those who have received the authority to fill eight years of service time in public institutions and installations, and at least eight years of a number of issues, including: the free accountant for those who are working as a fellow officer (INDOUBT)

b) has received tax inspection authority for the law and is 9 years old with professional competence. sworn financial exchange for those who have completed the period of the first time (a) of the article, and those who have received a professorship in the second phase of the same matter as the one that has completed the period of time.

will not be searched for a result.

has received and used professional authority to conduct tax review authority prior to the effective date of this Article. Those who did not complete the first 10-year period of the ninth Article (a), the first to have completed the 10th of the year, will be determined by the Ministry of Finance, and the Ministry has special sworn financial services to be made. with the sign of a sign in the world, the title of a sworn fiscal They're entitled to take it. However, they will be able to complete the amount of time (a) of the first receipt of the 9th clause so that they can obtain a sworn financial license.

ADDE 10-1/4/2008 after 4/1/2008, twice in two selection periods in a row Or those who are elected to the Union Board of Directors, cannot be elected as a member of the Board of Directors until two election periods have passed.

INVALID ARTICLE 11-Prior to the effective date of this Article, with the free accountant title Those who continue with the free accounting internship are the special free accountants who will be made in the five years from the date of completion of this education, not to exceed the bottom of the year, and the completion of this education. They can enter the regularization of the world for five times. Those in the region are eligible to receive a free accountant financial title. It is determined by the Ministry of Finance and TÜRMOB to be determined by the Ministry of Finance and the special area of finance to be made with the subject and fee of professional compliance.

Those who cannot or are not involved in such areas are free accountants. They may not be able to use the title of "free accountant financial reward". They may not do the things specified in the fins (b) and (c) of the 2nd Article (b), must comply with the prohibition specified in Article 45, and are subject to the regulations of the members of the profession. In addition, they will do so, and the fees will continue to be identified by 46 items of credit for the business.

You are entitled to receive a free accountant financial title for this matter;

a) to the 9th item (s) to be able to contribute to the Yemeni financial (s),

b) In order to be able to control relevant laws with respect to the auditor, the to theþartlara

is mandatory for the addition of the fifth item (A) of the item (A) to the right of the above specified level of information.

INVALID ARTICLE 12-prior to the effective date of this Article, the authority to review the tax is authorized under the law In the accounting units of special installations that hold the ledger on the balance sheet basis, the haiz is the first degree in which the accounting is transferred and administered, or the expiration of those in the services of those who are responsible for the financial audit. financial reward and free accountant financial reward These durations of service times with service times in their company and those who are stolen from the free accountants are considered in the account of the term of the first receipt (a) of the 9th article.

This clause does not complete the amount of time specified in the first receipt (a) of the 9th clause. Those who have been revoked on the grounds of the license are granted a sworn financial license, which is required to re-enter the United States if they do not contact the Union.

INVALID ARTICLE 13-Each room, member count, in the first selection to be made after the current date of this Article The three representatives who choose to be elected will select a representative of the Union General Assembly representative and the same number as the same number as one of the three representatives of their members.

INVALID ARTICLE 14-An internship file has been opened in a room before the current date of this article and the internship is not valid. For those who have won the world, the fifth clause (A) is applied before the part of the section (b) before it has been made by this Law. "

ARTICLE 21- This is the date on the release date of the Law.

MADDE 22- The Council of Ministers executes the provisions of this Law.