{"status":true,"post":{"id":29951,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:12:40","created_at":"2021-12-09T21:00:00.000000Z","updated_at":"2022-10-24T13:12:40.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":29951,"is_featured":0,"title":"Topluluk denet\u00e7isi ve se\u00e7imi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

T\u00fcrk Ticaret Kanunu\u2019nun 399. maddesi uyar\u0131nca;<\/span><\/p>

1. Denet\u00e7i, \u015firket genel kurulunca topluluk denet\u00e7isi ana \u015firketin genel kurulu taraf\u0131ndan se\u00e7ilmektedir. Bu ba\u011flamda denet\u00e7inin, her faaliyet d\u00f6nemi ve her halde g\u00f6revini yerine getirece\u011fi faaliyet d\u00f6nemi bitmeden se\u00e7ilmesi zorunludur. Se\u00e7imden sonra y\u00f6netim kurulu gecikmeksizin denetleme g\u00f6revini hangi denet\u00e7iye verdi\u011fini ticaret siciline tescil ettirir ve T\u00fcrkiye Ticaret Sicili Gazetesi ile internet sitesinde ilan eder.<\/span><\/p>

2. Denet\u00e7iden, denetleme g\u00f6revi sadece d\u00f6rd\u00fcnc\u00fc f\u0131krada \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u015fekilde ve ba\u015fka bir denet\u00e7i atanm\u0131\u015fsa geri al\u0131nabilir.<\/span><\/p>

3. Konsolidasyona dahil olan ana \u015firketin finansal tablolar\u0131n\u0131 denetlemek i\u00e7in se\u00e7ilen denet\u00e7i, ba\u015fka bir denet\u00e7i se\u00e7ilmedi\u011fi takdirde topluluk finansal tablolar\u0131n\u0131n da denet\u00e7isi kabul edilir.<\/span><\/p>

4. \u015eirketin merkezinin bulundu\u011fu yerdeki asliye ticaret mahkemesi;<\/span><\/p>

a. Y\u00f6netim kurulunun,<\/span><\/p>

b. Sermayenin y\u00fczde 10\u2019unu, halka a\u00e7\u0131k \u015firketlerde esas veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayenin y\u00fczde 5\u2019ini olu\u015fturan pay sahiplerinin, istemi \u00fczerine ilgilileri ve se\u00e7ilmi\u015f denet\u00e7iyi dinleyerek, se\u00e7ilmi\u015f denet\u00e7inin \u015fahs\u0131na ili\u015fkin hakl\u0131 bir sebebin gerektirmesi, \u00f6zellikle de onun tarafl\u0131 davrand\u0131\u011f\u0131 y\u00f6n\u00fcnde bir ku\u015fkunun varl\u0131\u011f\u0131 halinde ba\u015fka bir denet\u00e7i atayabilir.<\/span><\/p>

5. G\u00f6revden alma ve yeni denet\u00e7i atama davas\u0131, denet\u00e7inin se\u00e7imin T\u00fcrkiye Ticaret Sicili Gazetesi\u2019nde ilan\u0131ndan itibaren \u00fc\u00e7 hafta i\u00e7inde a\u00e7\u0131l\u0131r. Azl\u0131\u011f\u0131n bu davay\u0131 a\u00e7abilmesi i\u00e7in denet\u00e7inin se\u00e7imine genel kurulda kar\u015f\u0131 oy vermi\u015f, kar\u015f\u0131 oyunu tutana\u011fa ge\u00e7irtmi\u015f ve se\u00e7imin yap\u0131ld\u0131\u011f\u0131 genel kurul toplant\u0131s\u0131 tarihinden itibaren geriye do\u011fru en az \u00fc\u00e7 aydan beri \u015firketin pay sahibi s\u0131fat\u0131n\u0131 ta\u015f\u0131yor olmas\u0131 \u015fartt\u0131r.<\/span><\/p>

6. Faaliyet d\u00f6neminin d\u00f6rd\u00fcnc\u00fc ay\u0131na kadar denet\u00e7i se\u00e7ilmemi\u015fse, denet\u00e7i, y\u00f6netim kurulunun her y\u00f6netim kurulu \u00fcyesinin veya herhangi bir pay sahibinin istemi \u00fczerine, d\u00f6rd\u00fcnc\u00fc f\u0131krada g\u00f6sterilen mahkemece atan\u0131r. Ayn\u0131 h\u00fck\u00fcm, se\u00e7ilen denet\u00e7inin g\u00f6revi red veya s\u00f6zle\u015fmeyi feshetmesi, g\u00f6revlendirme karar\u0131n\u0131n iptal olunmas\u0131, butlan\u0131 veya denet\u00e7inin kanuni sebeplerle veya di\u011fer herhangi bir nedenle g\u00f6revini yerine getirmemesi veya g\u00f6revini yapmaktan engellenmesi hallerinde uygulan\u0131r. Mahkemenin karar\u0131 kesindir.<\/span><\/p>

Kayyumluk g\u00f6revi Tasarruf Mevduat\u0131 Sigorta Fonu taraf\u0131ndan y\u00fcr\u00fct\u00fclen \u015firketlerde faaliyet d\u00f6neminin d\u00f6rd\u00fcnc\u00fc ay\u0131na kadar denet\u00e7i se\u00e7ilememi\u015f olmas\u0131 halinde denet\u00e7i, \u015firket y\u00f6netim kurulunun teklifi \u00fczerine Tasarruf Mevduat\u0131 Sigorta Fonu\u2019nun ili\u015fkili oldu\u011fu Bakan taraf\u0131ndan atan\u0131r. Bakan bu yetkisini Fon Kurulu\u2019na devredebilir.<\/span><\/p>

7. Denet\u00e7inin mahkeme taraf\u0131ndan atanmas\u0131 durumunda, emsal dikkate al\u0131narak, \u00fccreti ile muhtemel giderler i\u00e7in mahkeme veznesine yat\u0131r\u0131lmas\u0131 gereken \u00f6n \u00f6deme mahkemece belirlenir. Bunlara \u00fc\u00e7 i\u015f g\u00fcn\u00fc i\u00e7inde itiraz edilebilir. Mahkeme karar\u0131 kesindir.<\/span><\/p>

8. Denet\u00e7i denetleme s\u00f6zle\u015fmesini, sadece hakl\u0131 bir sebep varsa veya kendisine kar\u015f\u0131 g\u00f6revden al\u0131nma davas\u0131 a\u00e7\u0131lm\u0131\u015fsa feshedilebilir. G\u00f6r\u00fc\u015f yaz\u0131s\u0131n\u0131n i\u00e7eri\u011fine ili\u015fkin fikir ayr\u0131l\u0131klar\u0131 ile denetlemenin \u015firket\u00e7e s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f olmas\u0131 veya g\u00f6r\u00fc\u015f yaz\u0131s\u0131 vermekten ka\u00e7\u0131nma hakl\u0131 sebep say\u0131lamaz. Denet\u00e7i, fesih tarihine kadar elde etti\u011fi sonu\u00e7lar\u0131, genel kurula sunmakla y\u00fck\u00fcml\u00fcd\u00fcr; bu sonu\u00e7lar 402. maddeye uygun rapor haline getirilerek genel kurula verilir.<\/span><\/p>

Denet\u00e7i, alt\u0131nc\u0131 f\u0131kra h\u00fckm\u00fcne g\u00f6re fesih ihbar\u0131nda bulundu\u011fu takdirde, y\u00f6netim kurulu hemen ge\u00e7ici bir denet\u00e7i se\u00e7er ve fesih ihbar\u0131n\u0131 genel kurulun bilgisine, se\u00e7ti\u011fi denet\u00e7iyi de ayn\u0131 kurulun onay\u0131na sunar.<\/span><\/p>

Denet\u00e7i; ba\u011f\u0131ms\u0131z denetim yapmak \u00fczere 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019na g\u00f6re ruhsat alm\u0131\u015f yeminli mali m\u00fc\u015favir veya serbest muhasebeci mali m\u00fc\u015favir unvan\u0131n\u0131 ta\u015f\u0131yan ve Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunca yetkilendirilen ki\u015filer ile ve\/veya ortaklar\u0131 bu ki\u015filerden olu\u015fan sermaye \u015firketi olabilir.<\/span><\/p> \t\t\t\t","slug":"topluluk-denetcisi-ve-secimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Topluluk denet\u00e7isi ve se\u00e7imi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1128,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":30050,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":29951,"locale":"tr","category_id":73,"title":"Topluluk denet\u00e7isi ve se\u00e7imi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

T\u00fcrk Ticaret Kanunu\u2019nun 399. maddesi uyar\u0131nca;<\/span><\/p>

1. Denet\u00e7i, \u015firket genel kurulunca topluluk denet\u00e7isi ana \u015firketin genel kurulu taraf\u0131ndan se\u00e7ilmektedir. Bu ba\u011flamda denet\u00e7inin, her faaliyet d\u00f6nemi ve her halde g\u00f6revini yerine getirece\u011fi faaliyet d\u00f6nemi bitmeden se\u00e7ilmesi zorunludur. Se\u00e7imden sonra y\u00f6netim kurulu gecikmeksizin denetleme g\u00f6revini hangi denet\u00e7iye verdi\u011fini ticaret siciline tescil ettirir ve T\u00fcrkiye Ticaret Sicili Gazetesi ile internet sitesinde ilan eder.<\/span><\/p>

2. Denet\u00e7iden, denetleme g\u00f6revi sadece d\u00f6rd\u00fcnc\u00fc f\u0131krada \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc \u015fekilde ve ba\u015fka bir denet\u00e7i atanm\u0131\u015fsa geri al\u0131nabilir.<\/span><\/p>

3. Konsolidasyona dahil olan ana \u015firketin finansal tablolar\u0131n\u0131 denetlemek i\u00e7in se\u00e7ilen denet\u00e7i, ba\u015fka bir denet\u00e7i se\u00e7ilmedi\u011fi takdirde topluluk finansal tablolar\u0131n\u0131n da denet\u00e7isi kabul edilir.<\/span><\/p>

4. \u015eirketin merkezinin bulundu\u011fu yerdeki asliye ticaret mahkemesi;<\/span><\/p>

a. Y\u00f6netim kurulunun,<\/span><\/p>

b. Sermayenin y\u00fczde 10\u2019unu, halka a\u00e7\u0131k \u015firketlerde esas veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayenin y\u00fczde 5\u2019ini olu\u015fturan pay sahiplerinin, istemi \u00fczerine ilgilileri ve se\u00e7ilmi\u015f denet\u00e7iyi dinleyerek, se\u00e7ilmi\u015f denet\u00e7inin \u015fahs\u0131na ili\u015fkin hakl\u0131 bir sebebin gerektirmesi, \u00f6zellikle de onun tarafl\u0131 davrand\u0131\u011f\u0131 y\u00f6n\u00fcnde bir ku\u015fkunun varl\u0131\u011f\u0131 halinde ba\u015fka bir denet\u00e7i atayabilir.<\/span><\/p>

5. G\u00f6revden alma ve yeni denet\u00e7i atama davas\u0131, denet\u00e7inin se\u00e7imin T\u00fcrkiye Ticaret Sicili Gazetesi\u2019nde ilan\u0131ndan itibaren \u00fc\u00e7 hafta i\u00e7inde a\u00e7\u0131l\u0131r. Azl\u0131\u011f\u0131n bu davay\u0131 a\u00e7abilmesi i\u00e7in denet\u00e7inin se\u00e7imine genel kurulda kar\u015f\u0131 oy vermi\u015f, kar\u015f\u0131 oyunu tutana\u011fa ge\u00e7irtmi\u015f ve se\u00e7imin yap\u0131ld\u0131\u011f\u0131 genel kurul toplant\u0131s\u0131 tarihinden itibaren geriye do\u011fru en az \u00fc\u00e7 aydan beri \u015firketin pay sahibi s\u0131fat\u0131n\u0131 ta\u015f\u0131yor olmas\u0131 \u015fartt\u0131r.<\/span><\/p>

6. Faaliyet d\u00f6neminin d\u00f6rd\u00fcnc\u00fc ay\u0131na kadar denet\u00e7i se\u00e7ilmemi\u015fse, denet\u00e7i, y\u00f6netim kurulunun her y\u00f6netim kurulu \u00fcyesinin veya herhangi bir pay sahibinin istemi \u00fczerine, d\u00f6rd\u00fcnc\u00fc f\u0131krada g\u00f6sterilen mahkemece atan\u0131r. Ayn\u0131 h\u00fck\u00fcm, se\u00e7ilen denet\u00e7inin g\u00f6revi red veya s\u00f6zle\u015fmeyi feshetmesi, g\u00f6revlendirme karar\u0131n\u0131n iptal olunmas\u0131, butlan\u0131 veya denet\u00e7inin kanuni sebeplerle veya di\u011fer herhangi bir nedenle g\u00f6revini yerine getirmemesi veya g\u00f6revini yapmaktan engellenmesi hallerinde uygulan\u0131r. Mahkemenin karar\u0131 kesindir.<\/span><\/p>

Kayyumluk g\u00f6revi Tasarruf Mevduat\u0131 Sigorta Fonu taraf\u0131ndan y\u00fcr\u00fct\u00fclen \u015firketlerde faaliyet d\u00f6neminin d\u00f6rd\u00fcnc\u00fc ay\u0131na kadar denet\u00e7i se\u00e7ilememi\u015f olmas\u0131 halinde denet\u00e7i, \u015firket y\u00f6netim kurulunun teklifi \u00fczerine Tasarruf Mevduat\u0131 Sigorta Fonu\u2019nun ili\u015fkili oldu\u011fu Bakan taraf\u0131ndan atan\u0131r. Bakan bu yetkisini Fon Kurulu\u2019na devredebilir.<\/span><\/p>

7. Denet\u00e7inin mahkeme taraf\u0131ndan atanmas\u0131 durumunda, emsal dikkate al\u0131narak, \u00fccreti ile muhtemel giderler i\u00e7in mahkeme veznesine yat\u0131r\u0131lmas\u0131 gereken \u00f6n \u00f6deme mahkemece belirlenir. Bunlara \u00fc\u00e7 i\u015f g\u00fcn\u00fc i\u00e7inde itiraz edilebilir. Mahkeme karar\u0131 kesindir.<\/span><\/p>

8. Denet\u00e7i denetleme s\u00f6zle\u015fmesini, sadece hakl\u0131 bir sebep varsa veya kendisine kar\u015f\u0131 g\u00f6revden al\u0131nma davas\u0131 a\u00e7\u0131lm\u0131\u015fsa feshedilebilir. G\u00f6r\u00fc\u015f yaz\u0131s\u0131n\u0131n i\u00e7eri\u011fine ili\u015fkin fikir ayr\u0131l\u0131klar\u0131 ile denetlemenin \u015firket\u00e7e s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f olmas\u0131 veya g\u00f6r\u00fc\u015f yaz\u0131s\u0131 vermekten ka\u00e7\u0131nma hakl\u0131 sebep say\u0131lamaz. Denet\u00e7i, fesih tarihine kadar elde etti\u011fi sonu\u00e7lar\u0131, genel kurula sunmakla y\u00fck\u00fcml\u00fcd\u00fcr; bu sonu\u00e7lar 402. maddeye uygun rapor haline getirilerek genel kurula verilir.<\/span><\/p>

Denet\u00e7i, alt\u0131nc\u0131 f\u0131kra h\u00fckm\u00fcne g\u00f6re fesih ihbar\u0131nda bulundu\u011fu takdirde, y\u00f6netim kurulu hemen ge\u00e7ici bir denet\u00e7i se\u00e7er ve fesih ihbar\u0131n\u0131 genel kurulun bilgisine, se\u00e7ti\u011fi denet\u00e7iyi de ayn\u0131 kurulun onay\u0131na sunar.<\/span><\/p>

Denet\u00e7i; ba\u011f\u0131ms\u0131z denetim yapmak \u00fczere 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019na g\u00f6re ruhsat alm\u0131\u015f yeminli mali m\u00fc\u015favir veya serbest muhasebeci mali m\u00fc\u015favir unvan\u0131n\u0131 ta\u015f\u0131yan ve Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunca yetkilendirilen ki\u015filer ile ve\/veya ortaklar\u0131 bu ki\u015filerden olu\u015fan sermaye \u015firketi olabilir.<\/span><\/p> \t\t\t\t","slug":"topluluk-denetcisi-ve-secimi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Topluluk denet\u00e7isi ve se\u00e7imi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1128,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}