ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 18, 2006 No. 265

About approval of Rules of accreditation of professional auditing organizations

According to the subitem 2) article 7 of the Law of the Republic of Kazakhstan "About auditor activities" and the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve the enclosed Rules of accreditation of professional auditing organizations.

2. To provide to department of methodology of management of the state assets state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent publication in official mass media in the procedure established by the legislation.

3. This order becomes effective since November 24, 2006 and is subject to official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of July 18, 2006 No. 265

Rules of accreditation of professional auditing organizations

Chapter 1. General provisions

1. These rules of accreditation of professional auditing organizations (further – Rules) are developed according to the subitem 2) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) and determine procedure for rendering the state service in accreditation of professional auditing organizations (further – uslugopoluchatel).

2. The state service "Issue of the Certificate on Accreditation of Professional Auditing Organization" appears Committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan (further - the service provider) through the web portal of "the electronic government" www.egov.kz, www.elicense.kz (further - the portal).

3. The service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, established by authorized body in the sphere of informatization, according to the subitem 11) of Item 2 of article 5 of the Law.

The authorized body determining procedure for rendering the state service sends information on procedure for rendering the state services, and also the made changes and (or) additions to subordinate regulatory legal acts in Single contact center according to the subitem 13) of article 10 of the Law.

4. In case of failure of the information system containing necessary data for rendering the state service, the service provider within 1 (one) working day notifies the operator of information and communication infrastructure of "the electronic government" (operator) by means of sending an inquiry in single support service by e-mail sd@nitec.kz with obligatory submission of information on the name of the state service, number and code of the administrative document of the statement (NIKAD), or the unique identification number of the statement (UINS), numbers and code of the administrative document (NIKAD RD), or the unique identification number of the allowing document (UINAD), individual identification number (IIN), or the business and identification number (BIN) of uslugopoluchatel, with appendix of step-by-step screenshots from the moment of authorization until emergence of mistake with indication of the exact time of mistake.

5. The result of rendering the state service goes to the portal and is kept in "private office" of the uslugopoluchatel in electronic form signed by the digital signature (further - the EDS) the authorized person of the service provider.

6. In case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays, according to the Labor code of the Republic of Kazakhstan, acceptance of request and issue of results of rendering the state service is performed the next working afternoon.

The service provider receives data of documents on state registration (re-registration) of the legal entity, on accreditation of professional auditing organization from the corresponding state information systems through lock of "the electronic government".

Chapter 2. Procedure for rendering the state service "Issue of the Certificate on Accreditation of Professional Auditing Organization"

7. The list of the main requirements to rendering the state service including characteristics of process, form, terms, and also other data taking into account features of provision of the state service are stated in annex 1 to these rules.

Request form and data are represented according to appendices 2 and 3 to these rules.

The bases for refusal in rendering the state service are stated in Item 9 of appendix 1 to these rules.

Uslugopoluchatel for receipt of accreditation submits the documents specified in Item 8 of appendix 1 to these rules.

8. Contents of procedures (actions) which are part of process of rendering the state service:

in case of issue of the certificate:

1) the documents submitted by uslugopoluchatel are accepted by the employee of management on document flow of the service provider and are transferred to the relevant management in the sphere of auditor activities of the service provider for distribution in subsequent to the contractor – within one working day;

2) check by the contractor of completeness of the submitted documents regarding compliance to Item 8 of appendix 1 to these rules – within one working day.

In case of factual determination of incompleteness of the submitted documents and (or) documents with the expired effective period, the service provider within two working days gives motivated refusal in further review of request.

In case of establishment of completeness of the submitted documents the service provider performs procedures (action) according to the subitem 3) of this Item;

3) consideration of contents of the submitted documents, preparation and coordination with the chief of the department in the sphere of auditor activities, the chief of the department of legal service of the service provider of the draft of the conclusion, draft of the warrant of surrender of the certificate, and also their statement of the service provider by the authorized person, registration of the order or preparation of the motivated answer about refusal and issue of the certificate on accreditation or the motivated answer about refusal in rendering the state service – within one working day;

in case of renewal of the certificate:

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