{"id":3451,"date":"2026-02-23T09:05:35","date_gmt":"2026-02-23T09:05:35","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3451"},"modified":"2026-02-23T09:05:37","modified_gmt":"2026-02-23T09:05:37","slug":"smmm-ve-ymm-yonetmeliklerinde-2026-degisiklikleri-mesleki-faaliyette-yeni-donem","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/smmm-ve-ymm-yonetmeliklerinde-2026-degisiklikleri-mesleki-faaliyette-yeni-donem\/","title":{"rendered":"SMMM ve YMM Y\u00f6netmeliklerinde 2026 De\u011fi\u015fiklikleri: Mesleki Faaliyette Yeni D\u00f6nem"},"content":{"rendered":"<p>14 Ocak 2026 tarihli ve 33137 say\u0131l\u0131 <strong>Resm\u00ee Gazete <\/strong>\u2019de yay\u0131mlanan d\u00fczenlemelerle, 3568 say\u0131l\u0131 Kanun kapsam\u0131nda faaliyet g\u00f6steren Serbest Muhasebeci Mali M\u00fc\u015favir (SMMM) ve Yeminli Mali M\u00fc\u015favir (YMM) meslek mensuplar\u0131n\u0131n \u00e7al\u0131\u015fma usul ve esaslar\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>S\u00f6z konusu de\u011fi\u015fiklikler, yaln\u0131zca teknik bir revizyon de\u011fil; mesleki ba\u011f\u0131ms\u0131zl\u0131k, \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131n\u0131n \u00f6nlenmesi ve organizasyon yap\u0131lar\u0131n\u0131n sadele\u015ftirilmesi y\u00f6n\u00fcnde yap\u0131sal bir d\u00f6n\u00fc\u015f\u00fcm niteli\u011fi ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p>A\u015fa\u011f\u0131da de\u011fi\u015fiklikler konu ba\u015fl\u0131klar\u0131 itibar\u0131yla de\u011ferlendirilmi\u015ftir.<\/p>\n\n\n\n<p><strong>1. Hizmet Akdi Yasa\u011f\u0131n\u0131n \u00c7er\u00e7evesi Netle\u015ftirildi<\/strong><\/p>\n\n\n\n<p>3568 say\u0131l\u0131 Kanun\u2019da yer alan ba\u011f\u0131ml\u0131 \u00e7al\u0131\u015fmama ilkesi, yeni d\u00fczenleme ile daha a\u00e7\u0131k s\u0131n\u0131rlar i\u00e7ine al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>\ud83d\udd39 Temel \u0130lke<\/strong><\/p>\n\n\n\n<p>\u00c7al\u0131\u015fanlar listesine kay\u0131tl\u0131 meslek mensuplar\u0131, mesleki faaliyetlerini bir ger\u00e7ek veya t\u00fczel ki\u015fiye ba\u011fl\u0131 olarak ve o i\u015fyerinde hizmet akdiyle y\u00fcr\u00fctemeyecektir.<\/p>\n\n\n\n<p><strong>\ud83d\udd39 \u0130stisnai Durumlar<\/strong><\/p>\n\n\n\n<p>A\u015fa\u011f\u0131daki haller hizmet akdi yasa\u011f\u0131 kapsam\u0131nda de\u011ferlendirilmemektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Meslek mensubunun orta\u011f\u0131 oldu\u011fu mesleki \u015firkette \u00e7al\u0131\u015fmas\u0131<\/li>\n\n\n\n<li>Ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131nda denetim faaliyetleri kapsam\u0131nda hizmet akdiyle \u00e7al\u0131\u015fmas\u0131<\/li>\n<\/ul>\n\n\n\n<p><strong>\ud83d\udd39 Yeni Getirilen S\u0131n\u0131rlama<\/strong><\/p>\n\n\n\n<p>Bir i\u015fletmede bordrolu \u00e7al\u0131\u015fan meslek mensubu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O i\u015fletmeye,<\/li>\n\n\n\n<li>O i\u015fletmenin do\u011frudan veya dolayl\u0131 ortaklar\u0131na,<\/li>\n\n\n\n<li>\u0130li\u015fkili \u015firketlerine<\/li>\n<\/ul>\n\n\n\n<p>mesleki hizmet veremeyecektir.<\/p>\n\n\n\n<p><strong>De\u011ferlendirme:<\/strong><br>Bu h\u00fck\u00fcm \u00f6zellikle grup \u015firketleri bak\u0131m\u0131ndan \u00f6nemlidir. Grup i\u00e7i dan\u0131\u015fmanl\u0131k veya muhasebe hizmetlerinin ba\u011f\u0131ms\u0131zl\u0131k ilkesine ayk\u0131r\u0131 olmamas\u0131 i\u00e7in yap\u0131sal ayr\u0131\u015fma zorunlu hale gelmi\u015ftir.<\/p>\n\n\n\n<p><strong>2. Ticari Faaliyet Yasa\u011f\u0131n\u0131n Geni\u015fletilmesi<\/strong><\/p>\n\n\n\n<p>Meslek mensuplar\u0131n\u0131n ticari faaliyetle u\u011fra\u015fmalar\u0131 zaten s\u0131n\u0131rl\u0131yd\u0131. Yeni d\u00fczenleme ile baz\u0131 noktalar a\u00e7\u0131k bi\u00e7imde netle\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p><strong>\ud83d\udd39 Limited \u015eirket M\u00fcd\u00fcrl\u00fckleri<\/strong><\/p>\n\n\n\n<p>Limited \u015firketlerde m\u00fcd\u00fcrl\u00fck g\u00f6revi a\u00e7\u0131k\u00e7a ticari faaliyet kapsam\u0131nda de\u011ferlendirilmi\u015f ve yasaklanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>\ud83d\udd39 Anonim \u015eirket Y\u00f6netim Kurulu \u00dcyeli\u011fi<\/strong><\/p>\n\n\n\n<p>Anonim \u015firketlerde ba\u011f\u0131ms\u0131z y\u00f6netim kurulu \u00fcyeli\u011fi ticari faaliyet say\u0131lmamaktad\u0131r.<\/p>\n\n\n\n<p>Ancak \u00f6nemli bir s\u0131n\u0131rlama getirilmi\u015ftir:<\/p>\n\n\n\n<p>Ba\u011f\u0131ms\u0131z y\u00f6netim kurulu \u00fcyesi olunan \u015firkete ve bu \u015firketin do\u011frudan veya dolayl\u0131 ili\u015fkili oldu\u011fu \u015firketlere mesleki hizmet sunulamaz.<\/p>\n\n\n\n<p><strong>De\u011ferlendirme:<\/strong><br>Bu d\u00fczenleme, \u00f6zellikle kurumsal yap\u0131larda hem y\u00f6netim kurulu \u00fcyeli\u011fi hem de dan\u0131\u015fmanl\u0131k hizmeti veren meslek mensuplar\u0131n\u0131n pozisyonlar\u0131n\u0131 yeniden de\u011ferlendirmesini gerektirecektir. \u00c7\u0131kar \u00e7at\u0131\u015fmas\u0131 riski \u00f6nleyici bi\u00e7imde s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>3. Mesleki \u015eirket ve Ortakl\u0131k Yap\u0131s\u0131nda Yap\u0131sal S\u0131n\u0131rlamalar<\/strong><\/p>\n\n\n\n<p>Yeni y\u00f6netmelik de\u011fi\u015fiklikleri mesleki \u015firket organizasyonlar\u0131n\u0131 do\u011frudan etkilemektedir.<\/p>\n\n\n\n<p><strong>\ud83d\udd39 Ortakl\u0131k Yasa\u011f\u0131<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mesleki \u015firketler ba\u015fka bir mesleki \u015firkete ortak olamayacakt\u0131r.<\/li>\n\n\n\n<li>Ortakl\u0131k b\u00fcrolar\u0131 ba\u015fka bir ortakl\u0131k b\u00fcrosuna ortak olamayacakt\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Bu h\u00fck\u00fcm, \u00e7ok katmanl\u0131 mesleki organizasyon yap\u0131lar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7meyi ama\u00e7lamaktad\u0131r.<\/p>\n\n\n\n<p><strong>\ud83d\udd39 Adres ve B\u00fcro D\u00fczeni<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bireysel b\u00fcrosu bulunan bir meslek mensubu, farkl\u0131 bir adreste ikinci bir mesleki \u015firket faaliyeti y\u00fcr\u00fctemeyecektir.<\/li>\n\n\n\n<li>Ayn\u0131 adreste mesleki \u015firket kurulmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/li>\n\n\n\n<li>Ba\u011f\u0131ms\u0131z denetim \u015firketlerinde adres \u015fart\u0131 daha esnek d\u00fczenlenmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<p><strong>De\u011ferlendirme:<\/strong><br>Bu d\u00fczenleme, \u201czincir yap\u0131\u201d \u015feklindeki geni\u015flemelerin s\u0131n\u0131rland\u0131r\u0131lmas\u0131 anlam\u0131na gelmektedir. Mesleki sorumlulu\u011fun ki\u015fisel ve do\u011frudan olmas\u0131 prensibi g\u00fc\u00e7lendirilmi\u015ftir.<\/p>\n\n\n\n<p><strong>4. Ev-Ofis ve Payla\u015f\u0131ml\u0131 Ofis Modeline Ge\u00e7i\u015f<\/strong><\/p>\n\n\n\n<p>Y\u00f6netmelikte b\u00fcro edinme zorunlulu\u011fu korunmakla birlikte \u00f6nemli bir esneklik sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Birlik Y\u00f6netim Kurulu taraf\u0131ndan belirlenecek kriterler do\u011frultusunda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ev-ofis modeli<\/li>\n\n\n\n<li>Payla\u015f\u0131ml\u0131 ofis kullan\u0131m\u0131<\/li>\n<\/ul>\n\n\n\n<p>m\u00fcmk\u00fcn hale gelmi\u015ftir.<\/p>\n\n\n\n<p><strong>De\u011ferlendirme:<\/strong><br>Bu de\u011fi\u015fiklik \u00f6zellikle mesle\u011fe yeni ba\u015flayanlar a\u00e7\u0131s\u0131ndan maliyet avantaj\u0131 yaratacakt\u0131r. Ayn\u0131 zamanda dijitalle\u015fen muhasebe s\u00fcre\u00e7leriyle uyumlu bir esneklik sa\u011flamaktad\u0131r.<\/p>\n\n\n\n<p><strong>5. Oda Kay\u0131t ve Sicil Sisteminde Yenilikler<\/strong><\/p>\n\n\n\n<p>Kay\u0131t sistemi iki ayr\u0131 kategoride yap\u0131land\u0131r\u0131lm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<p><strong>\ud83d\udd39 Meslek K\u00fct\u00fc\u011f\u00fc<\/strong><\/p>\n\n\n\n<p>Ruhsat sahibi t\u00fcm meslek mensuplar\u0131n\u0131 kapsar.<\/p>\n\n\n\n<p><strong>\ud83d\udd39 \u00c7al\u0131\u015fanlar Listesi<\/strong><\/p>\n\n\n\n<p>Fiilen mesleki faaliyette bulunanlar\u0131 kapsar.<\/p>\n\n\n\n<p><strong>\ud83d\udd39 Elektronik Ba\u015fvuru S\u00fcreci<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ba\u015fvurular elektronik ortamda yap\u0131lacakt\u0131r.<\/li>\n\n\n\n<li>Adli sicil belgesine ili\u015fkin 30 g\u00fcnl\u00fck s\u00fcre kriteri getirilmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<p><strong>\ud83d\udd39 \u0130tiraz Mekanizmas\u0131<\/strong><\/p>\n\n\n\n<p>\u00c7al\u0131\u015fanlar listesinden silme kararlar\u0131na kar\u015f\u0131 Bakanl\u0131\u011fa ba\u015fvuru yolu kald\u0131r\u0131lm\u0131\u015f; itiraz merci olarak Birlik belirlenmi\u015ftir.<\/p>\n\n\n\n<p><strong>De\u011ferlendirme:<\/strong><br>Bu d\u00fczenleme idari s\u00fcre\u00e7leri sadele\u015ftirirken, meslek \u00f6rg\u00fct\u00fcn\u00fcn i\u00e7 denetim kapasitesini art\u0131rmaktad\u0131r.<\/p>\n\n\n\n<p><strong>Genel Sonu\u00e7 ve Uygulamaya Yans\u0131malar<\/strong><\/p>\n\n\n\n<p>2026 y\u0131l\u0131nda yap\u0131lan de\u011fi\u015fiklikler \u00fc\u00e7 temel eksende \u015fekillenmektedir:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Mesleki ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n g\u00fc\u00e7lendirilmesi<\/strong><\/li>\n\n\n\n<li><strong>\u00c7\u0131kar \u00e7at\u0131\u015fmalar\u0131n\u0131n \u00f6nlenmesi<\/strong><\/li>\n\n\n\n<li><strong>Organizasyon yap\u0131lar\u0131n\u0131n sadele\u015ftirilmesi ve dijitalle\u015fme<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u00d6zellikle:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Grup \u015firket yap\u0131lar\u0131nda hizmet ili\u015fkileri,<\/li>\n\n\n\n<li>Y\u00f6netim kurulu \u00fcyeli\u011fi ile dan\u0131\u015fmanl\u0131k birlikteli\u011fi,<\/li>\n\n\n\n<li>\u00c7ok katmanl\u0131 mesleki \u015firket organizasyonlar\u0131<\/li>\n<\/ul>\n\n\n\n<p>yeniden g\u00f6zden ge\u00e7irilmelidir.<\/p>\n\n\n\n<p>Meslek mensuplar\u0131n\u0131n mevcut s\u00f6zle\u015fmelerini, ortakl\u0131k yap\u0131lar\u0131n\u0131 ve \u015firket ili\u015fkilerini mevzuata uyum a\u00e7\u0131s\u0131ndan de\u011ferlendirmeleri \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p><strong>Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n<p><em>Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>14 Ocak 2026 tarihli ve 33137 say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan d\u00fczenlemelerle, 3568 say\u0131l\u0131 Kanun kapsam\u0131nda faaliyet g\u00f6steren Serbest Muhasebeci Mali M\u00fc\u015favir (SMMM) ve Yeminli Mali M\u00fc\u015favir (YMM) meslek mensuplar\u0131n\u0131n \u00e7al\u0131\u015fma usul ve esaslar\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu de\u011fi\u015fiklikler, yaln\u0131zca teknik bir revizyon de\u011fil; mesleki ba\u011f\u0131ms\u0131zl\u0131k, \u00e7\u0131kar \u00e7at\u0131\u015fmas\u0131n\u0131n \u00f6nlenmesi ve organizasyon yap\u0131lar\u0131n\u0131n sadele\u015ftirilmesi y\u00f6n\u00fcnde [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3426,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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