https://www.lexpera.com.tr/resmi-gazete/21-10-1992/21382 monthly 2026-07-14T13:11:19Z https://www.lexpera.com.tr/resmi-gazete/metin/serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-genel-55 1992-10-21T00:00:00Z