<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]--> <p class="MsoNormal">Türkiye Serbest Muhasebeci Mali Müşavirler ve Yeminli Mali Müşavirler Odaları Birliği (TÜRMOB) tarafından Çorum SMMMO’da düzenlenen “Yüzyüze Etik Eğitimi” tamamlandı.<br /> Çorum SMMMO Toplantı Salonu’nda yapılan ve TÜRMOB Etik Komitesi Üyesi SMMM Bayram Musluoğlu ile TÜRMOB Etik Eğiticisi SMMM Latif Taş tarafından verilen eğitimde oda mensuplarına borçlu olan müşterilere bazı uyarılarda bulunuldu.<br /> Teorik Etik Eğitimi tamamlayan serbest muhasebeci ve mali müşavirlerin yüzyüze etik eğitiminin yapıldığı toplantıda konuşan SMMMO Yönetim Kurulu Başkanı Muzaffer Yıldırım, “Çalışma Usul ve Esasları Hakkında Yönetmelikte Ücret Yönetmeliğine aykırı olarak, ücretini tahsil etmediği halde daha sonraki yılda işin sürdürülmesi Disiplin Yönetmeliğimizin 6/i Maddesi gereğince cezalandırılır” diye konuştu.<br /> Muhasebe mesleğindeki etik kurallar hakkında bilgi veren Muzaffer Yıldırım, konuşmasında şunları söyledi: “Ülkemizde Meslek Etiği ile ilgili ilk düzenleyici kurallar 1989 yılında 3568 sayılı SMMM Kanunu 3.1.1990 tarih ve20391 sayılı SMMM ve YMM Çalışma Usul ve Esasları hakkındaki Yönetmelik’te yer almıştır. 18.10.2001 Tarih ve 24557 Sayılı Resmi Gazete de yayımlanan 5 Nolu Meslek Kararı ile Meslek Ahlakı Kuralları ile ilgili mecburi Meslek Kararları yayınlanmıştır. 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