TURMOB Certified Public Accountant and Turkey Union of Chambers of Certified Public Accountants
ANNOUNCEMENT ON CERTIFIED PUBLIC CONSULTANCY EXAMS
The Official Gazette dated 5786 January 3568 and numbered 19 as amended by Law No. 2014 amended by Law No. 29093 and the “Regulation on the Amendment of the Chartered Accountant and Certified Public Accountant Examination Regulations”, which entered into force after being published in the Official Gazette No. 16 on 2005 August 25702. Certified Public Accountant Exams will be held in Ankara on the following dates, in accordance with the provisions of the "Sworn-in Certified Public Accountant and Certified Public Accountant Examination Regulations".
2020/3. Term YMM Exam Dates: 5-14 December 2020
* Application dates for those who will take the exam for the first time: 01.09.2020 - 30.09.2020
* Application date for those who will take the exam again: 20.10.2020 - 16.11.2020
Candidates who will apply for the exam for the first time must have actually completed the length of service required to take the exam as of 30.09.2020.
Exam applications will be received in the form of pre-application on TESMER Automation System (TEOS).
Candidates who will take the exam for the first time are required to send the print out of this document to our Presidency by PTT or cargo after making a pre-application via TEOS.
Candidates who will take the exam again are sufficient to apply through TEOS.
Candidates who want to take the exam for the first time can send their application files to TÜRMOB - Elementary Education and Internship Center Dikmen Cad. No: 562 Çankaya / Ankara.
Candidates who will take the exam again are sufficient to apply for the exam via TEOS until 23:59 on the deadline. Those who do not apply within the time limit will not be taken to the exam.
In order to take the Certified Public Accountant Exam:
Candidates who will take the exams; In addition to fulfilling the general conditions in Article 4 of the Law and special conditions in Article 9, they must not have the situations specified in sub-clauses (c), (d), (e) and Article 45 of Article 48 and the second paragraph of Article 49.
Certified Public Accountant Exam;
- Advanced Financial Accounting,
- Financial management,
- Management Accounting,
- Audit, Reporting and Professional Law,
-
Revision,
- Tax Technique,
- Taxes on Income,
- Taxes on Expenditure and Wealth,
- Foreign Trade and Foreign Exchange Legislation,
- Capital Market Legislation,
It is made of topics.
DOCUMENTS REQUIRED FOR APPLICATION
Candidates who meet the necessary conditions to take the exam;
1) Exam Application File (can be obtained from SMMM - YMM Chambers.)
2) Photocopy of Identity Card,
3) A copy of the diploma or a photocopy of the temporary graduation certificate in order to determine the graduation level (Doctorate, Master's, undergraduate) along with the Graduate Certificate (taken through the e-government portal),
Candidates whose graduation certificate is not available on the e-government portal can submit any of the following documents.
Notarized copy of the diploma, (If there is identity information on the back page of the diploma, it will be certified on the back page.) Notarized copy of the temporary graduation certificate (If there is identity information on the back page of the temporary graduation certificate, the back page will be certified.)
Certificate of equivalence to be obtained from the Higher Education Institution for diplomas from Foreign Education Theories,
4) Criminal record document to be obtained from the Public Prosecutor's Office or via e-government (The criminal record document must be in a way to cover the crimes specified in the clause 3568 / d of the Law numbered 4 and to contain the criminal archive information.) A photocopy of the court decision for those who have a criminal record,
5) 3 (4.5 x 6) color photographs (must have been taken within the last 6 months.)
6) Independent accountant financial consultancy license photocopy
7) Chamber registration certificate from dependent employees, activity certificate from freelancers (to be obtained from the SMMM Chamber where they are registered)
8) Undertaking,
9) "Room Entry Fee and Document Regarding Full Payment of Fixed Fee" (To be obtained from the SMMM Chamber where it is registered)
10) Bank receipt showing that the exam fee has been paid,
11) Bank receipt indicating that the Exam File fee has been paid,
12) The following documents showing the 10-year working period specified in the law:
a-1) It will be taken from all of the tax offices to which they are affiliated during their lifetime from those who freely carry out their independent accountant and financial advisory activities; A document showing the subject of the obligation, the start and end dates (indicating that it continues for those who continue) and a document showing that they have not been convicted of smuggling crimes even if they have been pardoned,
a-2) Of those who continue their professional activities in the form of an Independent Accountant Financial Consulting partnership (A.Ş, Ltd.); In addition to the document in item (a-1) above, a sample of the trade registry gazette and company general signature circular showing that they are a company partner, company manager or a member of the board of directors,
b-1) Of those who work as an Independent Accountant and Financial Advisor by working as a dependent in Certified Public Accountant or Certified Public Accountant offices; Employment declaration and insured service statement (SGK approved or with barcode), photocopy of the license of the office owner,
b-2) For those who continue their professional activities by working as a dependent in workplaces such as Independent Accountant Financial Consultancy or Certified Public Accountant Partnership (AŞ, Ltd.), the trade registry gazette of the company, employment declaration (covering the relevant period) and the insured service document (SGK approved or barcoded) ),
b-3) From dependent employees in commercial enterprises; declaration of employment, insured service statement (SGK approved or with barcode), trade registry gazette of the company (general assembly papers at ASs) and job description letter (to be obtained from the relevant company)
c) Service certificate to be obtained from their institutions with the authority of tax inspection specified in Article 9 of the Law (For those who do not have an SMMM certificate, the documents in articles 6,7, 9 and XNUMX above are not required.)
d) The service certificate to be obtained from those who have been faculty members or assistants in the branches of science specified in the law (For those who do not have an SMMM certificate, the documents in articles 6,7, 9 and XNUMX above are not required.)
e) A document showing that the candidates who will take the exam have paid a total of 210,00-t payment for the first time participants, 1-2.100.00 per course for each exam they apply for the exam expenses,
Exam fees can be paid to one of the bank accounts of TÜRMOB Basic Education and Internship Center (TESMER) below, or by credit card through the TESMER Automation System during the exam application.
Bank information;
İşbank Ankara-Dikmen Branch 487 269,
Halk Bank Ankara / Yenişehir Branch 16000 140,
f) Other documents required by TÜRMOB.
DOCUMENTS TO BE SEEKED FOR CANDIDATES WHO HAVE TAKEN THE EXAM BEFORE
Those who were not successful in the Sworn-in Certified Public Accountant exam according to the Article 16 of the Examination Regulation, which was published in the Official Gazette dated January 2005, 25702 and numbered 21, with the title "Re-Taking the Exam" (Amended Article 19.08.2014 / 29093 Official Gazette), They can take all exams to be opened 1 times a year within 2 years from the first exam date. Exam duration cannot be extended for any reason.
Those who are not successful in the exam are required to submit their exam applications through TESMER Automation System after paying the prescribed fee in return for the exam expenses in order to retake the exam.
SUBMISSION AND ACCEPTANCE OF DOCUMENTS
1) Those who meet the conditions mentioned above Chartered Accountant exam to join the prospective request, fill out the exam file located in the exam application form by adding the required documents to this form after signing the above-mentioned deadlines, working hours until the end of "Turkey Certified Public Accountant and Certified Public Accountants Chambers Union - Elementary Education and Training Center (TESMER) Dikmen Cad. No: 562 Dikmen / ANKARA ”(Delays in the post will not be taken into consideration). The Permits (Licenses) of those who are understood to have made false statements, even if they have passed the exam, will be canceled.
2) The applications of those who leave one or more of the questions in the application form unanswered and those whose documents are missing will not be taken into consideration.
3) The places where the exam will be held and the exam schedule will be announced on the websites of the Chambers of Independent Accountants and Financial Advisors and TÜRMOB - TESMER.
4) Exam Entrance documents, http://belge.tesmer.org.tr It can be taken as a print out from.
5) Those who are not present with the Exam Entry Document and valid ID document (Turkish ID Card with current photo, TR ID Card, Temporary Identity Document, valid passport) during the exam will not be taken to the exam.
6) Those who are not included in the exam lists will not be taken to the exam.
7) Those who do not pay the fee stipulated for examination expenses and those who do not have an application will not be admitted to the exam.
8) Exam Application documents will not be returned.
9) Exam fee will not be refunded or deducted for those who apply for the exam but do not participate.
Is Announced. 7089 / 1-1
TURMOB Certified Public Accountant and Turkey Union of Chambers of Certified Public Accountants
ANNOUNCEMENT ON FREE ACCOUNTANT FINANCIAL CONSULTANCY EXAMS
The Official Gazette dated 5786 January 3568 and numbered 19 amended by the Law No. 2014 amended by Law No. 29093 and the “Regulation on the Amendment of the Sworn-in Certified Public Accountant and Independent Accountant Financial Advisor Examination Regulations” published in the Official Gazette No. 16 on 2005 August 25702. The Independent Accountant Financial Advisory Exams, which are organized in accordance with the provisions of the "Sworn-in Certified Public Accountant and Certified Public Accountant Examination Regulations", will be held in Ankara, Istanbul and Izmir on the dates indicated below.
For this exam; Professional accountants who have completed their internship, professional accountants and professional accountants who have completed their internship, according to Article 3568 of the aforementioned Law No. 6, candidate professionals who count their service periods from internship will participate.
2020/3 Term, SMMM Exam Dates: 19-20 December 2020
Application dates for first time participants: 01.09.2020 - 05.10.2020
Application dates for those who will rejoin: 19.10.2020 - 23.11.2020
Candidates who will apply for the exam for the first time must have completed their internship as of 05.10.2020 (Services counted from internship, courses counted from internship, etc.).
Independent Accountant Financial Consultancy Exam applications will be made online via TESMER Automation System (TEOS).
Candidates who will take the exam for the first time will submit the print out of this document together with the exam application file to the Office of the SMMM Chamber after making a pre-application via TEOS.
Candidates whose exam period continues, and those who want to take the exam again are sufficient to apply via TEOS.
Candidates who will take the exam are required to make their applications within the periods specified above. Candidates who do not apply within the time limit will not be taken to the exam.
In order to take the Independent Accountant and Financial Advisor Exams;
1) Having at least a bachelor's degree from faculties and colleges providing education in the branches of law, economics, finance, business, accounting, banking, public administration and political sciences or foreign higher education institutions whose equivalence has been approved by the Higher Education Institution or graduating from other education institutions at the undergraduate level, To have a diploma at the postgraduate level from the branches of science specified in the paragraph,
2) Completing the internship with the Certified Public Accountant or Independent Accountant Financial Advisors and / or under their supervision and supervision, to have these services counted from the internship for those who have the services listed in the 6th article of the Law,
3) In addition to fulfilling the general conditions in Article 4 of the Law and special conditions in Article 5, they must not have the conditions specified in Article 45 and Article 48 (c), (e) and Article 49 of the second paragraph.
EXAM SUBJECTS
According to the Examination Regulation published in the Official Gazette No. 19 dated January 2014, 29093, amended by the Regulation on the Amendment of the Sworn-in Certified Public Accountant and Certified Public Accountant Examination Regulations published in the Official Gazette No. 16 dated 2005 August 25702, Independent Accountant Candidates who will take the Financial Advisory Exams are subject to an exam on the following subjects.
- Financial Accounting,
- Financial Statements and Analysis,
- Cost accounting,
- Accounting Audit,
- Tax Legislation and Application,
- Law (Commercial Law, Law of Obligations, Labor Law, SSK and BAĞ-KUR Legislation, Administrative Jurisdiction Law),
- Accountancy and Financial Consultancy Professional Law,
Capital Market Legislation (After 19 August 2014, the law numbered 3568 numbered Article 6, paragraph 2 (a), (b), (c), (d), (e), (f), (g), (h) ) and (i), candidates who have been / will be counted for 3 years of service and internship period will be responsible for this examination. Candidates who have passed the internship entrance exams before 2015 will not be responsible.)
DOCUMENTS REQUIRED FOR APPLICATION
Exam file (can be obtained from SMMM Chambers.)
Criminal record certificate to be obtained from the Public Prosecutor's Office or through the e-state gate (The criminal record document must be in a way to cover the crimes specified in the clause 3568 / d of the Law numbered 4 and include the criminal archive information.), Photocopy of the court decision,
Copy of identity card,
Alumni Certificate (obtained through the e-government gate, a graduate certificate with barcode to be verified by TESMER Branch / Chamber) and a photocopy of the diploma or temporary graduation certificate to determine the level of graduation (Doctorate, Master, undergraduate)
Candidates whose undergraduate / graduate / doctorate graduate certificate is not available on the e-government portal can submit any of the following documents.
A notarized copy of the diploma (If there is identity information on the back page of the diploma, the back page will be certified.)
A photocopy of the original diploma seen by the TESMER Branch / Chamber and signed, dated and sealed to include the annotation "Original Has Been Seen".
Notarized copy of the temporary graduation certificate (If there is identity information on the back page of the temporary graduation certificate, the back page will be certified.)
A photocopy of the temporary graduation certificate seen by the TESMER Branch / Chamber and signed, dated and sealed to include the annotation "Originally Seen" (If there is identity information on the back page of the temporary graduation certificate, this will also be done for the back page.)
Candidates whose undergraduate and graduate degrees are within the scope of Law No. 3568 are required to submit documents related to both graduations.
(For the diplomas obtained from Foreign Education Institutions, the equivalence approval document to be obtained from the Higher Education Institution),
1) 3 (4.5 x 6) color photographs,
2) A document showing the date of establishment of the obligation to be obtained from the relevant tax offices from the self-employed as an Independent Accountant, a document showing that they have not been convicted for crimes of smuggling even if they have been pardoned, a photocopy of the license, a certificate of activity; room registration certificate, license copy from dependent employees,
3) Documents showing that the Independent Accountant and Financial Advisor internship has been completed,
4) Other documents required by TÜRMOB.
5) From the candidates who will take the exam for the first time, 170,00-TL per course for the examination expenses; A document showing that a total payment of 7 TL for those responsible for 1.190,00 courses and 8 TL for those responsible for 1.360,00 courses,
Exam fees can be paid to one of the bank accounts of TÜRMOB Basic Education and Internship Center (TESMER) below, or by credit card through the TESMER Automation System during the exam application.
Bank information;
İşbank Ankara-Dikmen Branch 487 255,
Halk Bank Ankara / Yenişehir Branch 16000 140
DOCUMENTS TO BE SEEKED FOR CANDIDATES WHO HAVE TAKEN THE EXAM BEFORE
Those who could not be successful in the Independent Accountant and Financial Advisor exam according to the Article 16 of the Examination Regulation, which was published in the Official Gazette dated January 2005, 25702 and numbered 21, with the title "Re-Taking the Exam" (Amended Article 19.08.2014 / 29093 Official Gazette) They can take all exams to be opened 2 times a year within 3 years from the first exam date. This examination period cannot be extended for any reason.
Those who are not successful in the exam must apply for the exam via TEOS after paying the prescribed fee in return for the exam expenses to be able to re-enter the exam.
SUBMISSION AND ACCEPTANCE OF DOCUMENTS
carrying the general and special conditions stipulated in the law the required application documents above, through the application deadline operating hours until the end of the Chambers or "Turkey Certified Public Accountant and Certified Public Accountants Union of Chambers-Basic Education and Training Center (TESMER) Dikmen Caddesi No: 562 Dikmen / ANKARA ”address by hand or by mail (Delays in the post will not be taken into consideration). However, the licenses of those who have made false declarations and are found to not meet the general conditions regulated in Article 3568 of Law No. 4 and the special conditions regulated in Article 5, even if they have passed the exam, will be canceled.
1) The applications of those who leave one or more of the questions in the exam application form unanswered and those whose documents are missing will not be taken into consideration.
2) The places where the exam will be held and the exam schedule will be announced on the websites of the Chambers of Independent Accountants and Financial Advisors and TÜRMOB Basic Education and Training Center (TESMER).
3) Exam Entrance documents, http://belge.tesmer.org.tr will be announced at.
4) Those who do not accompany the Exam Entry Document and valid identity document (ID Card with current photo, TR ID Card, Temporary Identity Document, valid passport) will not be admitted to the exam.
5) Those who are not included in the exam lists will not be taken to the exam.
6) Those who do not pay the fee stipulated for exam expenses will not be admitted to the exam.
7) Exam fee will not be refunded or deducted for those who apply for the exam but do not participate.
8) Exam application documents will not be returned.
It is advertised. 7090 / 1-1
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