TURMOB announced! The application requirements and general information about the Independent Accountant and Financial Advisor (SMMM) exam have been published in the Official Gazette. According to the published announcement, SMMM exams8 will be held in Ankara, Istanbul and Izmir. Application dates for those who will take the exam for the first time are in September, and applications for those who will take the exam again are in October. So, how to apply for the SMMM exam? When is the SMMM proficiency exam? Here are the details about the SMMM application requirements, application documents and exam topics… The Association of Chambers of Certified Public Accountants and Certified Public Accountants of Turkey (TÜRMOB) has announced! According to the announcement published in the Official Gazette, the SMMM exam and application dates have been announced. According to the announcement, Independent Accountant and Financial Advisor Exams will be held in Ankara, Istanbul and Izmir. So, how to apply for the SMMM exam? When is the SMMM proficiency exam? Here are the details about the SMMM application requirements, application documents and exam topics…
WHEN IS THE SMMM PROFICIENCY EXAM?
According to TÜRMOB’s announcement published in the Official Gazette, the 2022/3 period SMMM exams will be held in Ankara, Istanbul and Izmir on 26-27 November.
WHEN IS THE SMMM EXAM APPLICATION?
According to the announcement, the application dates for those who will take the SMMM exam for the first time are September 1-30, and October 3-25 for those who will take the exam again.
WHAT ARE THE SMMM EXAM APPLICATION REQUIREMENTS?
Candidates who will apply for the exam for the first time must have actually completed their internship, services or courses considered as internships by September 30. Candidates in this situation are required to apply to the SMMM room where they are registered with the specified application documents after making a preliminary application through the TESMER Automation System (TEOS). Among the candidates whose exam period continues, those who want to take the exam again will have to apply through TEOS. The places where the exams will be held and the program will be announced on the websites of the chambers of independent accountants and financial advisors and TESMER.
SMMM EXAM SUBJECTS
According to the Examination Regulation published in the Official Gazette dated 16 January 2005 and numbered 25702, amended by the Regulation on the Amendment of the Sworn-in Certified Public Accountant and Certified Public Accountant Examination Regulation published in the Official Gazette dated 19 August 2014 and numbered 29093. Candidates who will participate in the Financial Advisory Exams are subjected to the exam in the following subjects:
– Financial Accounting,
– Financial Statements and Analysis,
– Cost accounting,
– Accounting Audit,
– Tax Legislation and Implementation,
– Law (Commercial Law, Law of Obligations, Labor Law, SGK and BAĞ-KUR Legislation, Administrative Judgment Law),
– Accounting and Financial Advisory Professional Law,
– Capital Market Legislation
REQUIRED DOCUMENTS FOR APPLICATION
According to the announcement, the following documents are required from the candidates for application:
1) Exam Application Form (Can be obtained from SMMM Rooms)
2) 1 Biometric Photograph (50 mm x 60 mm)
3) Criminal Record Document (court decision from those with a criminal record),
4) e-Graduate Certificate or Notarized Diploma, equivalence certificate approved by the Higher Education Institution for diplomas obtained from foreign higher education institutions,
5) A document from the candidates of the independent accountant and financial adviser, showing that he has completed his internship,
6) e-Trainee Training Completion Certificate,
7) Service certificate to be obtained from their institutions from those who have services within the scope of articles a, b, c, d, e, f, g, h, i of article 6 of the Law,
8) “Tax Obligation Certificate” obtained from the tax office or internet tax office, indicating that there is no tax registration
9) “Social Security Registration Certificate” obtained through the e-Government portal, indicating that there is no Pension Fund or BAĞ-KUR registration
10) Military status certificate from male candidates (containing the dates of dispatch and discharge),
11) Of those who have an SM license and apply for the SMMM exam; In addition to Articles 1, 2, 3 and 4, a copy of the license, certificate of activity, a document to be obtained from the self-employed and from the relevant tax office, showing that they have not been convicted of smuggling crimes, even if they have been amnesty,
12) Other documents deemed necessary by TÜRMOB, the documents specified in the 5th, 6th, 8th and 9th lines of the Law are not required from those whose work is counted as part of the internship period within the scope of clauses a, b, c, d, e, f, g, h, i. ,
HOW MUCH IS THE SMMM EXAM APPLICATION FEE?
Among the candidates who will take the exam for the first time, 220.00 TL per lesson in return for the exam expenses; Those responsible for 7 lessons have to pay 1.540.00 ₺, those responsible for 8 lessons have to pay 1.760.00 ₺. Exam fees can be paid to one of the following bank accounts of the TÜRMOB Basic Education and Internship Center (TESMER) or by credit card through the TESMER Automation System (TEOS) during the exam application.
Bank information;
– İşbank Ankara-Dikmen Branch 487 255
– Halk Bank Ankara / Yenişehir Branch 16000 140
https://www.resmigazete.gov.tr/ilanlar/eskiilanlar/2022/08/20220828-4-5.pdf
