{"id":75781,"date":"2026-04-28T16:34:41","date_gmt":"2026-04-28T20:34:41","guid":{"rendered":"https:\/\/www.manaycpa.com\/?post_type=glossary&#038;p=75781"},"modified":"2026-05-07T08:27:59","modified_gmt":"2026-05-07T12:27:59","slug":"hizmet-ici-egitim-programlari","status":"publish","type":"glossary","link":"https:\/\/www.manaycpa.com\/tr\/sozluk\/hizmet-ici-egitim-programlari\/","title":{"rendered":"Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"75781\" class=\"elementor elementor-75781 elementor-bc-flex-widget\" data-elementor-post-type=\"glossary\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1bacf36 e-flex e-con-boxed e-con e-parent\" data-id=\"a1bacf36\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f2d2140 darkmode elementor-widget elementor-widget-shortcode\" data-id=\"8f2d2140\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><nav class=\"smart-breadcrumbs\" aria-label=\"breadcrumb\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><ol class=\"smart-breadcrumbs__list\"><li class=\"smart-breadcrumbs__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><span class=\"smart-breadcrumbs__current\" itemprop=\"name\" aria-current=\"page\">Home<\/span><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-565fe72c md:pt-25 pt-25 md:pb-80 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"565fe72c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b0de7bfa e-con-full md:pr-80 pr-5 e-flex e-con e-child\" data-id=\"b0de7bfa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67c40490 elementor-widget elementor-widget-shortcode\" data-id=\"67c40490\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fcbd516d e-con-full e-flex e-con e-child\" data-id=\"fcbd516d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2c148eb4 e-con-full e-flex e-con e-child\" data-id=\"2c148eb4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d9434d1 elementor-widget elementor-widget-heading\" data-id=\"9d9434d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be1a7c32 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"be1a7c32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-deb776fe e-con-full e-flex e-con e-child\" data-id=\"deb776fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01196564 elementor-widget elementor-widget-heading\" data-id=\"01196564\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131 Nedir?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0fe9845 elementor-widget elementor-widget-text-editor\" data-id=\"b0fe9845\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131, Amerika Birle\u015fik Devletleri&#8217;ndeki i\u015f hukuku ve insan kaynaklar\u0131 y\u00f6netimi \u00e7er\u00e7evesinde i\u015fverenlerin ve \u00e7al\u0131\u015fanlar\u0131n bilmesi gereken temel bir kavramd\u0131r. ABD istihdam sistemi, federal yasalar (FLSA, FMLA, ADA, Title VII, OSHA), eyalet d\u00fczenlemeleri ve yerel y\u00f6netmeliklerin katmanl\u0131 bir yap\u0131s\u0131ndan olu\u015fur. Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131 konusu, i\u015fe al\u0131m s\u00fcre\u00e7lerinden \u00e7al\u0131\u015fan haklar\u0131na, tazminat paketlerinden i\u015f g\u00fcvenli\u011fine kadar geni\u015f bir alan\u0131 kapsar. \u00d6zellikle ABD&#8217;de ilk kez \u00e7al\u0131\u015fan istihdam eden uluslararas\u0131 i\u015fletmeler ve T\u00fcrk giri\u015fimciler i\u00e7in ABD i\u015f hukukunun T\u00fcrkiye&#8217;den temel farkl\u0131l\u0131klar\u0131n\u0131 anlamak kritik \u00f6neme sahiptir. At-will istihdam doktrini, exempt\/non-exempt s\u0131n\u0131fland\u0131rmas\u0131 ve sa\u011fl\u0131k sigortas\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri gibi kavramlar, ABD&#8217;ye \u00f6zg\u00fc uygulamalard\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b67208bb e-con-full e-flex e-con e-child\" data-id=\"b67208bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33f1a7f4 elementor-widget elementor-widget-heading\" data-id=\"33f1a7f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131 Nas\u0131l Uygulan\u0131r?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37032eaa elementor-widget elementor-widget-text-editor\" data-id=\"37032eaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ABD&#8217;de Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131 uygulamas\u0131, federal ve eyalet d\u00fczeyinde belirlenen yasal \u00e7er\u00e7eve dahilinde politikalar, prosed\u00fcrler ve sistemler arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilir. \u0130K profesyonelleri, kurulu\u015fun bu konudaki yakla\u015f\u0131m\u0131n\u0131 belirleyen yaz\u0131l\u0131 politikalar geli\u015ftirir, bunlar\u0131 \u00e7al\u0131\u015fan el kitab\u0131 (employee handbook) ile iletir ve uyumluluk izleme s\u00fcre\u00e7leri kurar. FLSA kapsam\u0131nda minimum \u00fccret ve fazla mesai kurallar\u0131, FMLA ile aile izni haklar\u0131, ADA ile engelli \u00e7al\u0131\u015fan korumalar\u0131 ve EEOC taraf\u0131ndan uygulanan ayr\u0131mc\u0131l\u0131k yasaklar\u0131, temel yasal \u00e7er\u00e7eveyi olu\u015fturur. Her eyaletin ek gereksinimleri olabilir; \u00f6rne\u011fin California&#8217;n\u0131n kat\u0131 meal\/rest break kurallar\u0131 veya New York&#8217;un \u00fccret \u015feffafl\u0131\u011f\u0131 yasalar\u0131. \u0130\u015fverenler, I-9 istihdam do\u011frulamas\u0131, E-Verify kontrol\u00fc ve yeni i\u015fe ba\u015flayan bildirimi gibi zorunlu prosed\u00fcrleri de eksiksiz yerine getirmelidir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66985a26 e-con-full e-flex e-con e-child\" data-id=\"66985a26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f58ecd0e elementor-widget elementor-widget-heading\" data-id=\"f58ecd0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131 Neden \u00d6nemlidir?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aef27c05 elementor-widget elementor-widget-text-editor\" data-id=\"aef27c05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131 konusunun do\u011fru y\u00f6netimi, ABD&#8217;de faaliyet g\u00f6steren her i\u015fveren i\u00e7in hem yasal uyumluluk hem de i\u015f ba\u015far\u0131s\u0131 a\u00e7\u0131s\u0131ndan esast\u0131r. ABD i\u015f hukuku ihlalleri, federal ve eyalet d\u00fczeyinde ciddi mali yapt\u0131r\u0131mlarla sonu\u00e7lanabilir: FLSA ihlalleri i\u00e7in geri \u00f6deme ve liquidated damages, ayr\u0131mc\u0131l\u0131k davalar\u0131 i\u00e7in y\u00fcz binlerce dolarl\u0131k tazminatlar, OSHA ihlalleri i\u00e7in para cezalar\u0131 bunlardan sadece birka\u00e7\u0131d\u0131r. Yasal risklerin \u00f6tesinde, etkili \u0130K y\u00f6netimi \u00e7al\u0131\u015fan ba\u011fl\u0131l\u0131\u011f\u0131n\u0131 art\u0131r\u0131r, devir oran\u0131n\u0131 d\u00fc\u015f\u00fcr\u00fcr ve kurum k\u00fclt\u00fcr\u00fcn\u00fc g\u00fc\u00e7lendirir. ABD&#8217;nin rekabet\u00e7i i\u015f g\u00fcc\u00fc piyasas\u0131nda nitelikli personeli \u00e7ekmek ve elde tutmak, do\u011fru \u0130K uygulamalar\u0131na ba\u011fl\u0131d\u0131r. Uluslararas\u0131 i\u015fletmeler i\u00e7in vize sponsorlu\u011fu, \u00e7ok eyaletli istihdam ve s\u0131n\u0131r \u00f6tesi \u0130K konular\u0131 ek karma\u015f\u0131kl\u0131k katmanlar\u0131 olu\u015fturur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e2022694 e-con-full e-flex e-con e-child\" data-id=\"e2022694\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21b13200 elementor-widget elementor-widget-heading\" data-id=\"21b13200\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Manay CPA ve Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-858c2102 elementor-widget elementor-widget-text-editor\" data-id=\"858c2102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Manay CPA, ABD&#8217;de \u00e7al\u0131\u015fan istihdam eden i\u015fletmeler i\u00e7in Hizmet \u0130\u00e7i E\u011fitim Programlar\u0131 konusunda kapsaml\u0131 \u0130K dan\u0131\u015fmanl\u0131k hizmetleri sunmaktad\u0131r. Ekibimiz, federal ve eyalet i\u015f hukukunun karma\u015f\u0131k gereksinimlerini anlayarak i\u015fverenlerin uyumlu politikalar geli\u015ftirmesine, \u00e7al\u0131\u015fan el kitaplar\u0131 haz\u0131rlamas\u0131na ve \u0130K s\u00fcre\u00e7lerini optimize etmesine yard\u0131mc\u0131 olur. \u00d6zellikle ABD&#8217;de ilk kez personel istihdam eden T\u00fcrk \u015firketleri ve uluslararas\u0131 i\u015fletmeler i\u00e7in at-will istihdam, exempt\/non-exempt s\u0131n\u0131fland\u0131rma, sa\u011fl\u0131k sigortas\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri ve vize sponsorlu\u011fu konular\u0131nda uzman rehberlik sa\u011fl\u0131yoruz. Muhasebe ve vergi hizmetlerimizle entegre \u0130K \u00e7\u00f6z\u00fcmleri i\u00e7in Manay CPA&#8217;y\u0131 tercih edin.<\/p><p>I<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-776e0d66 e-con-full md:pl-80 pl-5 e-flex e-con e-child\" data-id=\"776e0d66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-889d08cd elementor-widget elementor-widget-shortcode\" data-id=\"889d08cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e66910e3 md:pt-80 pt-50 pb-50 md:pb-80 e-flex e-con-boxed e-con e-parent\" data-id=\"e66910e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div 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.elementor-4093 .elementor-element.elementor-element-c7c7c48 .elementor-icon-box-title a{font-size:var( --e-global-typography-2d40d03-font-size );line-height:var( --e-global-typography-2d40d03-line-height );letter-spacing:var( --e-global-typography-2d40d03-letter-spacing );word-spacing:var( --e-global-typography-2d40d03-word-spacing );}}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77345 post-77345 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zero-tolerance-hile-politikasi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zero-Tolerance Hile Politikas\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zero-tolerance-hile-politikasi\/\" >\n\t\t\t\t\t\t\tZero-Tolerance Hile Politikas\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77342 post-77342 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zamanlama-ve-denetim-takvimi-planlama\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zamanlama ve Denetim Takvimi Planlama\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zamanlama-ve-denetim-takvimi-planlama\/\" >\n\t\t\t\t\t\t\tZamanlama ve Denetim Takvimi Planlama\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77341 post-77341 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zorunlu-denetim-gereksinimleri\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Zorunlu Denetim Gereksinimleri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/zorunlu-denetim-gereksinimleri\/\" >\n\t\t\t\t\t\t\tZorunlu Denetim Gereksinimleri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77338 post-77338 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yapisal-risk-degerlendirmesi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Yap\u0131sal Risk De\u011ferlendirmesi\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yapisal-risk-degerlendirmesi\/\" >\n\t\t\t\t\t\t\tYap\u0131sal Risk De\u011ferlendirmesi\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77336 post-77336 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yellow-book-sari-kitap-denetim-standartlari\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Yellow Book (Sar\u0131 Kitap) Denetim Standartlar\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yellow-book-sari-kitap-denetim-standartlari\/\" >\n\t\t\t\t\t\t\tYellow Book (Sar\u0131 Kitap) Denetim Standartlar\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77334 post-77334 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yillik-denetim-raporu-hazirlama\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Y\u0131ll\u0131k Denetim Raporu Haz\u0131rlama\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yillik-denetim-raporu-hazirlama\/\" >\n\t\t\t\t\t\t\tY\u0131ll\u0131k Denetim Raporu Haz\u0131rlama\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77332 post-77332 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/valuation-audit-degerleme-denetimi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Valuation Audit (De\u011ferleme Denetimi)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/valuation-audit-degerleme-denetimi\/\" >\n\t\t\t\t\t\t\tValuation Audit (De\u011ferleme Denetimi)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77330 post-77330 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/voluntary-disclosure-gonullu-bildirim-programlari\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Voluntary Disclosure (G\u00f6n\u00fcll\u00fc Bildirim) Programlar\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/voluntary-disclosure-gonullu-bildirim-programlari\/\" >\n\t\t\t\t\t\t\tVoluntary Disclosure (G\u00f6n\u00fcll\u00fc Bildirim) Programlar\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77327 post-77327 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/variance-analysis-sapma-analizi-denetimi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Variance Analysis (Sapma Analizi) Denetimi\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/variance-analysis-sapma-analizi-denetimi\/\" >\n\t\t\t\t\t\t\tVariance Analysis (Sapma Analizi) Denetimi\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77324 post-77324 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ust-yonetim-sorumlulugu-ve-tone-at-the-top\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"\u00dcst Y\u00f6netim Sorumlulu\u011fu ve Tone at the Top\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ust-yonetim-sorumlulugu-ve-tone-at-the-top\/\" >\n\t\t\t\t\t\t\t\u00dcst Y\u00f6netim Sorumlulu\u011fu ve Tone at the Top\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77321 post-77321 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ucret-ve-bordro-denetimi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"\u00dccret ve Bordro Denetimi\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ucret-ve-bordro-denetimi\/\" >\n\t\t\t\t\t\t\t\u00dccret ve Bordro Denetimi\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77318 post-77318 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ucuncu-taraf-denetim-raporlari-soc\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"\u00dc\u00e7\u00fcnc\u00fc Taraf Denetim Raporlar\u0131 (SOC)\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/ucuncu-taraf-denetim-raporlari-soc\/\" >\n\t\t\t\t\t\t\t\u00dc\u00e7\u00fcnc\u00fc Taraf Denetim Raporlar\u0131 (SOC)\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77315 post-77315 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/uluslararasi-denetim-standartlari-isa-karsilastirmasi\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Uluslararas\u0131 Denetim Standartlar\u0131 (ISA) Kar\u015f\u0131la\u015ft\u0131rmas\u0131\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/uluslararasi-denetim-standartlari-isa-karsilastirmasi\/\" >\n\t\t\t\t\t\t\tUluslararas\u0131 Denetim Standartlar\u0131 (ISA) Kar\u015f\u0131la\u015ft\u0131rmas\u0131\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77312 post-77312 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/uzlasma-irs-settlement-prosedurleri\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Uzla\u015fma (IRS Settlement) Prosed\u00fcrleri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/uzlasma-irs-settlement-prosedurleri\/\" >\n\t\t\t\t\t\t\tUzla\u015fma (IRS Settlement) Prosed\u00fcrleri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"4093\" class=\"elementor elementor-4093 e-loop-item e-loop-item-77309 post-77309 glossary type-glossary status-publish hentry\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-6341b5f glossary_btn_konteyner e-flex e-con-boxed e-con e-parent\" data-id=\"6341b5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c7c48 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c7c7c48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/us-gaap-aciklama-disclosure-gereksinimleri\/\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"US GAAP A\u00e7\u0131klama (Disclosure) Gereksinimleri\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"lu lu-chevron-right\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/us-gaap-aciklama-disclosure-gereksinimleri\/\" >\n\t\t\t\t\t\t\tUS GAAP A\u00e7\u0131klama (Disclosure) Gereksinimleri\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-65a0acd9 e-con-full e-flex e-con e-parent\" data-id=\"65a0acd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b4a1cd2 elementor-widget elementor-widget-template\" data-id=\"9b4a1cd2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"4098\" class=\"elementor elementor-4098\" data-elementor-post-type=\"elementor_library\">\n\t\t\t<div class=\"elementor-element elementor-element-59c1c7f pt-40 pb-40 e-flex e-con-boxed e-con e-parent\" data-id=\"59c1c7f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0a86d99 e-con-full e-flex e-con e-child\" data-id=\"0a86d99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aed04a5 elementor-widget elementor-widget-heading\" data-id=\"aed04a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Get Free Consultation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7418642 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7418642\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>With tools to make every part of your process more human and a support team excited to help you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0cf40e e-con-full md:pt-15 pt-20 excl e-flex e-con e-child\" data-id=\"b0cf40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b49ee elementor-button-align-center elementor-widget__width-initial landform elementor-widget elementor-widget-form\" data-id=\"48b49ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"4098\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"48b49ee\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"De\u011fi\u015fen Eyalet D\u00fczenlemeleri | Manay CPA\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"75059\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tFirst Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"First Name\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tLast Name\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" 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Consultation<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4c5c47e5 e-flex e-con-boxed e-con e-parent\" data-id=\"4c5c47e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-24276010 e-con-full e-flex e-con e-parent\" data-id=\"24276010\" data-element_type=\"container\" 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