{"id":8379,"date":"2024-10-16T14:39:46","date_gmt":"2024-10-16T11:39:46","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8379"},"modified":"2025-11-04T13:47:12","modified_gmt":"2025-11-04T10:47:12","slug":"mali-musavir-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/","title":{"rendered":"Mali M\u00fc\u015favir Nedir? Ne \u0130\u015f Yapar?"},"content":{"rendered":"\n<p>\u0130\u015fletmelerin vergi y\u00fck\u00fcml\u00fcl\u00fcklerini do\u011fru bir \u015fekilde yerine getirmesi, i\u015fletme sahiplerinin \u00e7e\u015fitli pozisyonlarda muhasebeci ve mali m\u00fc\u015favirleri konumland\u0131rmas\u0131yla \u00e7ok daha kolay bir \u015fekilde ger\u00e7ekle\u015fir. G\u00fcn\u00fcm\u00fczde farkl\u0131 sekt\u00f6rlerde faaliyet y\u00fcr\u00fctmeye ba\u015flayan giri\u015fimcilerin say\u0131s\u0131ndaki art\u0131\u015fla birlikte \u00e7o\u011fu ki\u015finin akl\u0131nda \u00e7e\u015fitli sorular belirmektedir. Mali m\u00fc\u015favir kimdir, ne i\u015f yapar? Kimler mali m\u00fc\u015favir olabilir?&nbsp;<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\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: #999;color:#999\" 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: #999;color:#999\" 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 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Mali_Musavir_Ne_Demek\" >Mali M\u00fc\u015favir Ne Demek?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/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:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Kimler_Mali_Musavir_Olabilir\" >Kimler Mali M\u00fc\u015favir Olabilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Mali_Musavir_Olma_Sartlari_Nelerdir\" >Mali M\u00fc\u015favir Olma \u015eartlar\u0131 Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Mali_Musavir_ve_Muhasebeci_Farki_Nedir\" >Mali M\u00fc\u015favir ve Muhasebeci Fark\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Mali_Musavir_Sorgulama_Nasil_Yapilir\" >Mali M\u00fc\u015favir Sorgulama Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#SMMM_Nedir\" >SMMM 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:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#YMM_Nedir\" >YMM Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Sirketiniz_Icin_Online_Muhasebe_Hizmeti_Mukellefte\" >\u015eirketiniz \u0130\u00e7in Online Muhasebe Hizmeti M\u00fckellef\u2019te!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/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:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Mali_Musavir_Ne_Kadar_Kazanir\" >Mali M\u00fc\u015favir Ne Kadar Kazan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Mali_Musavir_Olmak_Icin_Ne_Okumak_Gerekir\" >Mali M\u00fc\u015favir Olmak \u0130\u00e7in Ne Okumak Gerekir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Turkiyede_Kac_Tane_Yeminli_Mali_Musavir_Var\" >T\u00fcrkiye\u2019de Ka\u00e7 Tane Yeminli Mali M\u00fc\u015favir Var?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Sirketlerin_Mali_Musavir_Bulundurma_Zorunlulugu_Var_mi\" >\u015eirketlerin Mali M\u00fc\u015favir Bulundurma Zorunlulu\u011fu Var m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Sahis_Sirketi_Mali_Musavir_Zorunlu_mu\" >\u015eah\u0131s \u015eirketi Mali M\u00fc\u015favir Zorunlu mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Yeminli_Mali_Musavir_Nedir\" >Yeminli Mali M\u00fc\u015favir Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/mali-musavir-nedir\/#Mali_Musavir_Muhasebeci_mi\" >Mali M\u00fc\u015favir Muhasebeci mi?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Ne_Demek\"><\/span>Mali M\u00fc\u015favir Ne Demek?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fc\u015favir kelimesi uzmanl\u0131k gerektiren belirli konularda dan\u0131\u015fmanl\u0131k hizmeti veren profesyonel demektir. Yani mali m\u00fc\u015favir, mali konularda dan\u0131\u015fmanl\u0131k hizmeti veren meslek grubu olarak tan\u0131mlan\u0131r.<\/p>\n\n\n\n<p>Mali m\u00fc\u015favirlerin kanuni g\u00f6rev tan\u0131m\u0131 <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.3568.pdf\" target=\"_blank\" rel=\"noopener\">3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlik Kanunu<\/a>\u2019nda yap\u0131lm\u0131\u015ft\u0131r. Kanuna g\u00f6re mali m\u00fc\u015favirler sadece dan\u0131\u015fmanl\u0131k hizmeti vermekle kalmaz. Baz\u0131 \u00f6nemli sorumluluklar da mesleki s\u0131fatlar\u0131yla birlikte mali m\u00fc\u015favirlere y\u00fcklenir. Mali m\u00fc\u015favirler ger\u00e7ek veya t\u00fczel ki\u015filerin mali defterlerini tutmakla y\u00fck\u00fcml\u00fcd\u00fcr.&nbsp;<\/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>3568 say\u0131l\u0131 kanunun 2. maddesinde mali m\u00fc\u015favirlik mesle\u011finin konusu hakk\u0131nda detayl\u0131 bilgi verilir. Meslek tan\u0131m\u0131 gere\u011fince mali m\u00fc\u015favirlerin <a href=\"https:\/\/mukellef.co\/blog\/tuzel-kisi-nedir-gercek-kisiyle-arasindaki-fark\/\">t\u00fczel ki\u015filer<\/a> ya da ger\u00e7ek ki\u015filere ait i\u015fletmeler ya da te\u015febb\u00fcsler ad\u0131na yapabilece\u011fi i\u015fler \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gelir ve gider defterlerini kaydetmek,<\/li>\n\n\n\n<li>Bilan\u00e7o ve k\u00e2r-zarar tablosu tutmak,<\/li>\n\n\n\n<li>Muhasebe sistemlerini kurmak ve geli\u015ftirmek,<\/li>\n\n\n\n<li>Hesap defterlerindeki hatalar\u0131 bulmak,<\/li>\n\n\n\n<li>Vergileri planlamak,<\/li>\n\n\n\n<li>Edinilen belgelere g\u00f6re rapor sunmak,<\/li>\n\n\n\n<li>Kanunda belirtilen konularda dan\u0131\u015fmanl\u0131k yapmak,<\/li>\n\n\n\n<li>Ayl\u0131k maa\u015f bordrolar\u0131n\u0131 kontrol etmek,<\/li>\n\n\n\n<li>\u0130\u015fe ba\u015flayan ve i\u015ften ayr\u0131lan kimseleri denetlemek,<\/li>\n\n\n\n<li>\u0130lgili resm\u00ee kurumlarla olan i\u015flemleri kontrol etmek,<\/li>\n\n\n\n<li>\u015eirket kurulu\u015funda, tasfiyesinde ya da birle\u015fiminde m\u00fckelleflere yard\u0131mc\u0131 olmak,<\/li>\n\n\n\n<li>Muhasebe defterlerini ekstrelere ve di\u011fer belgelere g\u00f6re hesaplamak,<\/li>\n\n\n\n<li>Vergi tahakkuk fi\u015flerini almak ve vergi m\u00fckelleflerine iletmek,<\/li>\n\n\n\n<li>\u015eirketin adres de\u011fi\u015fikliklerini kaydettirmek.<\/li>\n<\/ul>\n\n\n\n<p>Ayr\u0131ca mali m\u00fc\u015favirler \u00e7e\u015fitli \u015firketlerde denet\u00e7i olarak da g\u00f6rev alabilir. Yeminli mali m\u00fc\u015favirlerse yukar\u0131da say\u0131lan maddelere ilave olarak Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu&#8217;nun 12. maddesine g\u00f6re \u00e7\u0131kart\u0131lacak y\u00f6netmelik \u00e7er\u00e7evesinde tasdik i\u015flemlerini yapmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Mali_Musavir_Olabilir\"><\/span>Kimler Mali M\u00fc\u015favir Olabilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mali m\u00fc\u015favirlik mesle\u011fine mensup olabilmek i\u00e7in kanunda belirlenmi\u015f baz\u0131 \u015fartlar vard\u0131r. Bunlar belirli okullardan mezun olma, bir s\u00fcre staj yapma, baz\u0131 s\u0131navlardan ge\u00e7me gibi \u015fartlard\u0131r. Bunlar\u0131 \u015fu \u015fekilde ayr\u0131nt\u0131land\u0131rabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hukuk, iktisat, maliye, i\u015fletme, muhasebe, bankac\u0131l\u0131k, kamu y\u00f6netimi ve siyasal bilimler dallar\u0131nda e\u011fitim veren fak\u00fclte ve y\u00fcksekokullardan mezun olan,<\/li>\n\n\n\n<li>En az \u00fc\u00e7 y\u0131l staj yapm\u0131\u015f olan (y\u00fcksek lisans mezunu ki\u015filer i\u00e7in iki y\u0131l),<\/li>\n\n\n\n<li>Serbest muhasebeci mali m\u00fc\u015favirlik s\u0131nav\u0131n\u0131 kazanan,<\/li>\n\n\n\n<li>Serbest muhasebeci mali m\u00fc\u015favirlik ruhsat\u0131n\u0131 alan ki\u015filer di\u011fer kanun maddelerince belirlenen \u015fartlar\u0131 da ger\u00e7ekle\u015ftirdiyse mali m\u00fc\u015favir olabilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Olma_Sartlari_Nelerdir\"><\/span>Mali M\u00fc\u015favir Olma \u015eartlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 4. maddesinde a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere mali m\u00fc\u015favir olmak i\u00e7in belirtilen \u015fartlara uygun olmak gerekir. Bu \u015fartlar \u015fu \u015fekilde s\u0131ralanabilir:<\/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\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olmak,<\/li>\n\n\n\n<li>Medeni haklar\u0131n\u0131 kullanabilme ehliyetine sahip olmak,<\/li>\n\n\n\n<li>Kamu haklar\u0131ndan mahrum olmamak,<\/li>\n\n\n\n<li>Ceza veya disiplin soru\u015fturmas\u0131 nedeniyle memuriyeti sonland\u0131r\u0131lm\u0131\u015f olmamak,<\/li>\n\n\n\n<li>Meslek haysiyetine uygun olmayan durumlar\u0131 bulunmamak.<\/li>\n<\/ul>\n\n\n\n<p>T\u00fcrk Ceza Kanunu&#8217;nun 53. maddesinde belirtilen s\u00fcreler ge\u00e7mi\u015f olsa dahi kasten i\u015flenmi\u015f bir su\u00e7 nedeniyle bir y\u0131l ve daha fazla s\u00fcreyle hapis cezas\u0131na \u00e7arpt\u0131r\u0131lanlar, affa u\u011fram\u0131\u015f bile olsa devletin g\u00fcvenli\u011fine kar\u015f\u0131 su\u00e7 i\u015fleyenler mesle\u011fi yerine getiremez. Bunun yan\u0131 s\u0131ra bor\u00e7lanma g\u00fcvenli\u011fine, anayasal d\u00fczene y\u00f6nelik i\u015flenmi\u015f su\u00e7larla g\u00fcveni sarsan su\u00e7lar da meslek mensubu olmaya engeldir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/mali-musavir-olma-sartlari-1024x512.jpg\" alt=\"mali m\u00fc\u015favir olma \u015fartlar\u0131\" class=\"wp-image-8396\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/mali-musavir-olma-sartlari-1024x512.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/mali-musavir-olma-sartlari-300x150.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/mali-musavir-olma-sartlari-768x384.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/mali-musavir-olma-sartlari-1536x768.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/mali-musavir-olma-sartlari.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Musavir_ve_Muhasebeci_Farki_Nedir\"><\/span>Mali M\u00fc\u015favir ve Muhasebeci Fark\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Muhasebecilerin ve mali m\u00fc\u015favirlerin g\u00f6rev tan\u0131mlar\u0131 birbirine benziyor gibi g\u00f6r\u00fcnebilir. \u0130ki meslek s\u0131kl\u0131kla kar\u0131\u015ft\u0131r\u0131lsa da iki grubun birbirinden farkl\u0131 y\u00f6nleri bulunmaktad\u0131r. \u0130\u015fletmenin mali durumunu kaydetmek, raporlayarak y\u00f6neticilere sunmak muhasebecinin meslek tan\u0131m\u0131ndad\u0131r. Mali m\u00fc\u015favirlerin g\u00f6rev tan\u0131m\u0131ysa daha geni\u015ftir. \u0130ki mesle\u011fi edinmek i\u00e7in gerekli olan \u015fartlar da farkl\u0131l\u0131k g\u00f6stermektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mali m\u00fc\u015favirlerin g\u00f6rev tan\u0131m\u0131nda kapsaml\u0131 finansal hesaplamalar varken muhasebeciler daha basit d\u00fczeyde finansal hesaplamalar\u0131 yapabilir.<\/li>\n\n\n\n<li>Mali m\u00fc\u015favirler belirli lisans b\u00f6l\u00fcmlerinden mezun olup m\u00fc\u015favir olmak i\u00e7in ayr\u0131 bir s\u0131nava girmeli, \u00fcst\u00fcne \u00fc\u00e7 y\u0131l staj yapmal\u0131d\u0131r. Muhasebeciler i\u00e7inse durum b\u00f6yle de\u011fildir, ilgili alanda lise veya \u00f6n lisans e\u011fitimi alm\u0131\u015f olmalar\u0131 yeterlidir.<\/li>\n\n\n\n<li>Mali m\u00fc\u015favirler vergi beyannamesi haz\u0131rlay\u0131p imzalayabilir, muhasebecilerse imza yetkisine sahip de\u011fildir.<\/li>\n\n\n\n<li>Mali m\u00fc\u015favirler, muhasebecilerden farkl\u0131 olarak i\u015fletmelerde denetim ve dan\u0131\u015fmanl\u0131k yapabilir.<\/li>\n\n\n\n<li>Mali m\u00fc\u015favirler kanunda ge\u00e7en defterleri tutmakla y\u00fck\u00fcml\u00fcd\u00fcr, muhasebecilerin b\u00f6yle bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yoktur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Sorgulama_Nasil_Yapilir\"><\/span>Mali M\u00fc\u015favir Sorgulama Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mali m\u00fc\u015favir sorgulamak i\u00e7in T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi (<a href=\"https:\/\/www.turmob.org.tr\/\" target=\"_blank\" rel=\"noreferrer noopener\">TURMOB<\/a>) taraf\u0131ndan verilmi\u015f Serbest Muhasebeci Mali M\u00fc\u015favirlik Ruhsat\u0131 ya da Yeminli Mali M\u00fc\u015favirlik Ruhsat\u0131 kontrol edilebilir. Ayr\u0131ca e-Devlet \u00fczerinden T\u00fcrkiye Cumhuriyeti kimlik numaras\u0131yla da sorgulama yap\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"SMMM_Nedir\"><\/span>SMMM Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Serbest muhasebeci mali m\u00fc\u015favir (SMMM) 3568 say\u0131l\u0131 kanunda say\u0131lan genel ve \u00f6zel \u015fartlar\u0131 yerine getiren ki\u015filere verilen \u00fcnvand\u0131r. Yani kanunda belirtilen s\u0131nav\u0131 ge\u00e7tikten sonra \u00fc\u00e7 y\u0131l staj yapan kimseler serbest muhasebeci mali m\u00fc\u015favir olabilir. Serbest muhasebeci mali m\u00fc\u015favir olan kimselerin TURMOB\u2019dan SMMM ruhsat\u0131 almalar\u0131 gerekmektedir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"YMM_Nedir\"><\/span>YMM Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yeminli mali m\u00fc\u015favirlik, serbest muhasebeci mali m\u00fc\u015favir olarak en az on y\u0131l \u00e7al\u0131\u015ft\u0131ktan sonra mesleki yeterlilik s\u0131nav\u0131ndan ge\u00e7en mali m\u00fc\u015favirlerin asliye ticaret mahkemesinde ettikleri yeminden sonra kazan\u0131labilecek mesleki \u00fcnvand\u0131r. Edilen yeminden sonra yeminli mali m\u00fc\u015favirlerin TURMOB\u2019dan yeminli mali m\u00fc\u015favirlik ruhsatlar\u0131n\u0131 almalar\u0131 gerekir. Yeminli mali m\u00fc\u015favirlerin serbest muhasebeci mali m\u00fc\u015favirlerden farklar\u0131 defter tutamamak ve muhasebe b\u00fcrosu a\u00e7amamak\/ortak olamamakt\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketiniz_Icin_Online_Muhasebe_Hizmeti_Mukellefte\"><\/span>\u015eirketiniz \u0130\u00e7in Online Muhasebe Hizmeti M\u00fckellef\u2019te!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak \u015firketinizin kurulumunda ve y\u00f6netiminde yan\u0131n\u0131zda oldu\u011fumuz gibi vergi s\u00fcre\u00e7lerinde de size destek oluyoruz. \u015eirket kurma ve y\u00f6netme s\u00fcre\u00e7lerinizi M\u00fckellef ile y\u00f6neterek i\u00e7iniz rahat bir \u015fekilde i\u015finize odaklanabilirsiniz. Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\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\u015favirlik 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-1728916429731\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Ne_Kadar_Kazanir\"><\/span>Mali M\u00fc\u015favir Ne Kadar Kazan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>TURMOB\u2019un her sene g\u00fcncelledi\u011fi asgari \u00fccret listesine g\u00f6re belirlenen mali m\u00fc\u015favir \u00fccretleri de\u011fi\u015fiklik g\u00f6sterir. Her defter ve her i\u015fletme t\u00fcr\u00fc i\u00e7in belirlenen \u00fccret birbirinden farkl\u0131d\u0131r. Bunun yan\u0131 s\u0131ra d\u00f6rt grup ile g\u00f6re farkl\u0131 tarifeler bulunur. Tarifeler her y\u0131l g\u00fcncellenir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728916438394\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Olmak_Icin_Ne_Okumak_Gerekir\"><\/span>Mali M\u00fc\u015favir Olmak \u0130\u00e7in Ne Okumak Gerekir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Mali m\u00fc\u015favir olmak i\u00e7in hukuk, iktisat, maliye, i\u015fletme, muhasebe, bankac\u0131l\u0131k, kamu y\u00f6netimi ve siyasal bilimler b\u00f6l\u00fcmlerinin birinden mezun olmak gerekir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728916448133\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Turkiyede_Kac_Tane_Yeminli_Mali_Musavir_Var\"><\/span>T\u00fcrkiye\u2019de Ka\u00e7 Tane Yeminli Mali M\u00fc\u015favir Var?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>T\u00fcrkiye\u2019de 2023 itibar\u0131yla 5081 tane yeminli mali m\u00fc\u015favir bulunmaktad\u0131r.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728916460361\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Sirketlerin_Mali_Musavir_Bulundurma_Zorunlulugu_Var_mi\"><\/span>\u015eirketlerin Mali M\u00fc\u015favir Bulundurma Zorunlulu\u011fu Var m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u015eirketlerin mali m\u00fc\u015favir bulundurma zorunlulu\u011fu bulunmamakla beraber \u00e7e\u015fitli konularda defter tutma zorunlulu\u011fu vard\u0131r ve defterleri sadece mali m\u00fc\u015favirler imzalayabilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728916471520\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Mali_Musavir_Zorunlu_mu\"><\/span>\u015eah\u0131s \u015eirketi Mali M\u00fc\u015favir Zorunlu mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u015eah\u0131s \u015firketleri i\u00e7in mali m\u00fc\u015favir ya da muhasebeci bulundurma zorunlulu\u011fu bulunmamaktad\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728916483286\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Yeminli_Mali_Musavir_Nedir\"><\/span>Yeminli Mali M\u00fc\u015favir Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Serbest muhasebeci mali m\u00fc\u015favirler en az on y\u0131l \u00e7al\u0131\u015ft\u0131ktan sonra mesleki yeterlilik s\u0131nav\u0131n\u0131 ge\u00e7erse yeminli mali m\u00fc\u015favir olmaya hak kazan\u0131r. Yeminli mali m\u00fc\u015favir olmak i\u00e7in ayr\u0131ca asliye ticaret mahkemesi \u00f6n\u00fcnde yemin edip TURMOB\u2019dan ruhsat almak gerekir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1728916493298\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Mali_Musavir_Muhasebeci_mi\"><\/span>Mali M\u00fc\u015favir Muhasebeci mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Her ne kadar muhasebecilerin g\u00f6rev tan\u0131m\u0131 mali m\u00fc\u015favirlere benzese de mali m\u00fc\u015favirlerin g\u00f6rev tan\u0131m\u0131 daha geni\u015ftir. Ayr\u0131ca meslek \u00fcnvan\u0131na sahip olmak i\u00e7in gereken \u015fartlar da birbirinden farkl\u0131d\u0131r. Yani mali m\u00fc\u015favir muhasebeci de\u011fildir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0130\u015fletmelerin vergi y\u00fck\u00fcml\u00fcl\u00fcklerini do\u011fru bir \u015fekilde yerine getirmesi, i\u015fletme sahiplerinin \u00e7e\u015fitli pozisyonlarda muhasebeci ve mali m\u00fc\u015favirleri konumland\u0131rmas\u0131yla \u00e7ok daha kolay bir \u015fekilde ger\u00e7ekle\u015fir. G\u00fcn\u00fcm\u00fczde farkl\u0131 sekt\u00f6rlerde faaliyet y\u00fcr\u00fctmeye ba\u015flayan giri\u015fimcilerin say\u0131s\u0131ndaki art\u0131\u015fla birlikte \u00e7o\u011fu ki\u015finin akl\u0131nda \u00e7e\u015fitli sorular belirmektedir. Mali m\u00fc\u015favir kimdir, ne i\u015f yapar? Kimler mali m\u00fc\u015favir olabilir?&nbsp; Mali M\u00fc\u015favir Ne Demek? M\u00fc\u015favir kelimesi &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8401,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-8379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8379","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=8379"}],"version-history":[{"count":4,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8379\/revisions"}],"predecessor-version":[{"id":11300,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8379\/revisions\/11300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8401"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}