https://www.lexpera.com.tr/resmi-gazete/08-01-2002/24634 monthly 2026-07-16T05:28:30Z https://www.lexpera.com.tr/resmi-gazete/metin/serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-disiplin-5 2002-01-08T00:00:00Z