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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 1, 2021 No. 514

About approval of Rules of advanced training of auditors, procedure for obtaining and form of the certificate on passing of rates on advanced training of auditors

According to subitem 9-3) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" PRIKAZYVAYU:

1. Approve the enclosed Rules of advanced training of auditors, procedure for obtaining and form of the certificate on passing of rates on advanced training of auditors.

2. Recognize invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of July 31, 2006 No. 278 "About approval of Rules of issue of certificates on passing of professional development course of auditors" (it is registered in the Register of state registration of regulatory legal acts at No. 4337);

2) the order of the Minister of Finance of the Republic of Kazakhstan of November 9, 2012 No. 486 "About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of July 31, 2006 No. 278 "About approval of Rules of issue of certificates on passing of professional development course of auditors" (it is registered in the Register of state registration of regulatory legal acts at No. 8131).

3. To provide to department of methodology of financial accounting, audit and assessment of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

4. To impose control of execution of this order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.

5. This order becomes effective since July 6, 2021 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of June 1, 2021 No. 514

Rules of advanced training of auditors, procedure for obtaining and form of the certificate on passing of rates on advanced training of auditors

Chapter 1. General provisions

1. These rules of advanced training of auditors, procedure for obtaining and form of the certificate on passing of rates on advanced training of auditors (further – Rules) are developed according to subitem 9-3) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" and determine procedure for advanced training of auditors, procedure for obtaining and form of the certificate on passing of rates by advanced training of auditors (further – the certificate).

Chapter 2. Rules of advanced training of auditors

2. The auditors who are members of professional auditing organization (further – the professional organization), take professional development course in number of 120 (hundred twenty) hours of training for 3 (three), but at least 20 (twenty) hours a year. This period begins since the year following after year of receipt of the certificate of competency "auditor". The three-year period does not join break in service of the auditor in economic, financial, control and auditing either in legal spheres or in the field of scientific and teaching activities for financial accounting and audit in higher educational institutions, and also leave non-paid on child care before achievement of three-year age by it.

3. The purpose of permanent advanced training of auditors in the professional organization is deepening of professional knowledge and skills which auditors, further enhancement of knowledge gained earlier, and also improvement of quality of the provided services in audit have.

4. Professional development course on obligatory hours of training pass in the professional organization or the organizations rendering services in advanced training of auditors, and other additional hours pass according to the procedure, stipulated in Item 8 these rules.

5. Obligatory hours, at least 60 (sixty) hours, professional development course include studying of theoretical and practical questions on the international and national accounting standards, international standards of audit, the legislation of the Republic of Kazakhstan on financial accounting, the financial reporting, auditor activities and questions in the field of financial accounting and the reporting, audit, managerial accounting, finance and financial management, taxes, the right, ethics.

6. In offsetting on the obligatory hours passed by auditors in the respective area of professional development certificates on disciplines on which certification, and also writing, protection and publication of scientific works is carried out are accepted.

7. Additional hours of professional development course are spent for the purpose of development of professional, intellectual, special and functional, personal, interpersonal, communicative, organizational and management skills, professional values, the relations.

8. On additional hours passing of professional development course in the professional organization or the organizations rendering services in advanced training of auditors and also the following activities in professional spheres is set off: protection and (or) writing or publication of scientific works, Articles, reports, books, participation and (or) performance at conferences, forums, briefings, trainings, seminars, rates and actions, participation and work in special working groups, and also in the sphere of teaching and research activities.

9. The list of the organizations rendering services in advanced training of auditors is determined by the professional organization.

10. Assessment and offsetting of additional hours are performed by the professional organization according to the internal regulations published on Internet resource of the professional organization for results of monitoring.

11. The professional organization keeps the list of the auditors who underwent advanced training, performs monitoring on passing of advanced training by auditors. The purpose of monitoring is identification of the facts untimely and/or insufficient (on number of hours) passings by the auditor of professional development course.

The professional organization determines the need for professional development, publishes lists of the members on the Internet resource, and also establishes the requirement of permanent advanced training of auditors as the compulsory provision of continuation of their membership.

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