<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">YÖNETMELİK</span></b></p> <p style="text-align:justify;text-indent:28.3pt;line-height: 12.0pt;mso-line-height-rule:exactly" class="1-Baslk"><span style="font-size:9.0pt">T</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">rkiye Serbest Muhasebeci Mal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">î</span><span style="font-size:9.0pt"> M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size: 9.0pt">avirler ve Yeminli Mal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">î</span><span style="font-size:9.0pt"> M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size: 9.0pt">avirler Odalar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Birli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">inden:</span></p> <p style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">SERBEST MUHASEBEC</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt">LER, SERBEST MUHASEBEC</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt"> MAL</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt"> M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ÜŞ</span><span style="font-size:9.0pt">AV</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">RLER</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">VE YEM</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">NL</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt"> MAL</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt"> M</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ÜŞ</span><span style="font-size:9.0pt">AV</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">RLER</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">N MESLEK</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt"> FAAL</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt">YETLER</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">NDE</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">UYACAKLARI ET</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">K </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt">LKELER HAKKINDA Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">NETMEL</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">KTE</span></p> <p style="margin-bottom:8.5pt;line-height:12.0pt; mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">DE</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ĞİŞİ</span><span style="font-size: 9.0pt">KL</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">K YAPILMASINA DA</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">R Y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size: 9.0pt">NETMEL</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">K</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b><span style="font-size:9.0pt">MADDE 1 </span></b><b><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size: 9.0pt"> <span class="GramE">19/10/2007</span> tarihli ve 26675 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Resm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">î</span><span style="font-size:9.0pt"> Gazete</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">’</span><span style="font-size: 9.0pt">de yay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">mlanan Serbest Muhasebeciler, Serbest Muhasebeci Mali M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">avirler ve Yeminli Mali M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size: 9.0pt">avirlerin Mesleki Faaliyetlerinde Uyacaklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> Etik </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">lkeler Hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda Y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netmeli</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">in ad</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda yer alan </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">“</span><span style="font-size: 9.0pt">SERBEST MUHASEBEC</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">LER,</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> ibaresi y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">rl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">kten kald</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lm</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 2 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Ayn</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">in 2 <span class="SpellE">nci</span> maddesinde yer alan </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">“</span><span style="font-size:9.0pt">Serbest <span class="GramE">Muhasebecilik,</span></span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">”</span><span style="font-size:9.0pt"> ve </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">“</span><span style="font-size: 9.0pt">Serbest Muhasebeciler,</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">”</span><span style="font-size:9.0pt"> ibareleri y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">kten kald</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lm</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 3 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Ayn</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">in 3 </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinde yer alan </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">“</span><span style="font-size:9.0pt">Serbest Muhasebecilik,</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> ibaresi y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">rl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">kten kald</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lm</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 4 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Ayn</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">in 4 </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinin birinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">) bendinde yer alan </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">“</span><span style="font-size:9.0pt">Serbest Muhasebecilik,</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">”</span><span style="font-size: 9.0pt"> ibaresi ile ayn</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kran</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (i) bendinde yer alan </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">“</span><span style="font-size: 9.0pt">Serbest Muhasebeci,</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> ibaresi y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">rl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">kten kald</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lm</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 5 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Ayn</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">e a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki ek 1 inci madde eklenmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">“</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">Uluslararas</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> Etik Standartlar</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">nda yap</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">lan de</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">i</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">iklikler</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">EK MADDE 1 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Uluslararas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> Muhasebeciler Federasyonu (IFAC) taraf</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan Uluslararas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> Etik Standartlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">iklikler T</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">RMOB taraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ndan meslek mensuplar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na duyurulur.</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 6 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Ayn</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmeli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">e a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki ge</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">ici 1 inci madde eklenmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">“</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">Serbest Muhasebeciler</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">GE</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Çİ</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">C</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> MADDE 1 </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> Mevcut Serbest Muhasebeciler, bu Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmelik ve ekinde yer alan etik ilkeler h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlerine tabidir.</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">”</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 7 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Ayn</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmelikte yer alan Ek-1</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">’</span><span style="font-size: 9.0pt">in ad</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">“</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">SERBEST MUHASEBEC</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> MAL</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt"> M</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ÜŞ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">AV</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">RLER VE YEM</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">NL</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> MAL</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt"> M</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ÜŞ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">AV</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">RLER</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">N MESLEK</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> FAAL</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">YETLER</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">NDE UYACAKLARI ET</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">K </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">LKELER</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">”</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 8 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Bu Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmelik yay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> tarihinde y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üğ</span><span style="font-size:9.0pt">e girer.</span></p> <b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 9 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">Bu Y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netmelik h</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">mlerini T</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rkiye Serbest Muhasebeci Mal</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">î</span><span style="font-size: 9.0pt"> M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">avirler ve Yeminli Mal</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">î</span><span style="font-size: 9.0pt"> M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">avirler Odalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> Birli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i Y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netim Kurulu y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r.</span><br />