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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 26, 2006 No. 273

About approval of Rules of carrying out certification of candidates for auditors

(as amended on 25-05-2021)

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

1. Approve the enclosed Rules of carrying out certification of candidates for auditors (further - Rules).

2. Recognize invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of May 30, 2002 No. 248 "About approval of Qualification requirements to certification of candidates for auditors" (it is registered in the Register of state registration of regulatory legal acts for No. 1876, No. 30, by the Art. 650) is published in the Bulletin of regulatory legal acts of the central executive and other state bodies of the Republic of Kazakhstan, 2002;

2) the order of the Minister of Finance of the Republic of Kazakhstan of October 17, 2002 No. 503 "About modification of the order of May 30, 2002 No. 248" (it is registered in the Register of state registration of regulatory legal acts for No. 2025).

3. To department of methodology of management of the state assets (Aytzhanova Zh. N.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and official publication in the procedure established by the legislation.

4. This order becomes effective since November 24, 2006.

Minister

N. Korzhova

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of July 26, 2006 No. 273

Rules of carrying out certification of candidates for auditors

Chapter 1. General provisions

1. These rules of carrying out certification of candidates for auditors (further - Rules) are developed according to the subitem 7) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" (further - the Law) and determine procedure for carrying out certification of candidates for auditors for receipt of the certificate of competency "auditor".

2. In these rules the following concepts are used:

1) certification - the procedure of determination by the Qualification commission on certification of candidates for auditors (further - the Commission) knowledge and skills of candidates for auditors by means of acceptance of qualification examinations in the disciplines specified in Item 10 of these rules;

2) professional advice on auditor activities (further - professional advice) - the non-profit organization which does not have membership founded by the professional organization (the professional organizations);

3) qualification examination (further - examination) - form of examination and skills of candidates for auditors solution of modular task;

4) modular task - the amount of tasks including no more than 2 (two) disciplines specified in Item 10 of these rules, constituted for examination and the skills of the candidate for auditors necessary in auditor activities;

5) ethics - discipline which includes knowledge and skills of the code of ethics established by the Law.

Chapter 2. Submission of documents for certification passing

3. For registration for certification the candidate for auditors submits the following documents to the Commission:

1) the statement (on each examination) with indication of the name of discipline (disciplines);

2) copy of the identity document;

3) the notarized copy of the document confirming the higher education;

4) notarially attested copy of the service record or other document confirming length of service at least 3 (three) years 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;

5) the notarized copy of the document confirming receipt of the international qualification in the field of financial accounting and audit (in case of its availability);

6) the notarized copy of the document confirming passing of examinations for receipt of the certificate of the professional accountant (in case of its availability);

7) notarially attested copy of the document confirming passing qualification examination on the lawyer or the notary, or the judge (in case of its availability).

All documents are fastened in folder on which face it is specified: The personal record No. ____, surname, name and middle name (in case of its availability) the candidate for auditors, date of registration.

4. Receipt date of documents in the Commission is fixed in the magazine of incoming correspondence and together with the entering number is put down on the statement of the candidate for auditors.

In case of departure of documents by mail, the date of receipt is registered.

5. Candidate lists in auditors, registered on examination, affirm the order of the Commission chairman (in its absence the vice-chairman). The decision on the admission is brought to the attention of the candidate not later than 2 (two) weeks prior to holding examinations in oral or written form.

6. In case of the address of the auditor for change of surname, name, middle name (in case of its availability) the Commission makes changes to the certificate of competency "auditor" by renewal with preserving date of issue and number of the certificate of competency "auditor".

In case of loss, spoil of the certificate of competency "auditor" granted in paper form, the auditor receives the duplicate of the certificate of competency "auditor".

Chapter 3. Procedure for carrying out certification

7. Persons having the higher education and working life at least 3 (three) years 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 are allowed to certification.

8. Certification of candidates for auditors is carried out at least 2 (two) times a year, according to annually approved work plan of the Commission.

9. Date of certification is published in mass media and reported by the Commission, not later than 2 (two) months before the established date of certification.

10. Candidates for auditors take examinations in the following disciplines:

financial accounting and reporting under international accounting standards;

managerial accounting;

finance and financial management;

taxes;

right (civil law, banking, insurance and pension legislation);

ethics;

audit.

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