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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of January 24, 2022 No. 79

About some questions of licensing of auditor activities

According to the subitem 4) article 7 of the Law of the Republic of Kazakhstan "About auditor activities" PRIKAZYVAYU:

1. Approve the enclosed qualification requirements when licensing auditor activities and the list of the documents confirming compliance to them.

2. Determine Committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan by authorized body - the licensor by implementation of auditor activities (issue (including duplicates), renewal of licenses, suspension, action renewal, deprivation of licenses).

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 after sixty calendar days after day of its first official publication.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

It is approved

Ministry of digital development, innovations and aerospace industry of the Republic of Kazakhstan

 

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of January 24, 2022 No. 79

Qualification requirements when licensing auditor activities and the list of the documents confirming compliance to them

№ of payment order

The qualification requirements imposed when licensing auditor activities

include:

The documents confirming compliance to qualification requirements

Note

1

2

3

4

1.

Availability of form of business of limited liability partnership, except for the organizations registered in International

financial center "Astana"

Charter, certificate * or

certificates of state registration (re-registration) of the legal entity

It is checked by body the licensor by means of the state database

www.elicense.kz www.egov.kz

2.

Availability in the authorized capital of the absolute share belonging to the auditor (auditors) and (or) foreign (foreign) auditing organizations

Charter, certificate * or

certificates of state registration (re-registration) of the legal entity;

Copies of certificates of competency about qualification assignment "auditor" of founders (participants).

It is checked by body the licensor by means of the state database

www.elicense.kz

3.

Availability of auditors as a part of auditing organization at least 2 (two) people (including the head and (or) founders (participants))

Copies of certificates of competency about qualification assignment "auditor"

to the auditors working in this auditing organization and the documents confirming labor activity from this auditor

the organization, statements from the acts of the employer confirming origin and the termination of employment relationships on the basis of the conclusion and (or) the terminations of the employment contract of the head



4.

Implementation by the auditor of the activities as the auditor only as a part of one auditing organization

5.

Availability at the head of auditing organization, and also at auditors of the certificate of competency about qualification assignment "auditor" granted by the Qualification commission on certification of candidates for auditors

Copies of certificates of competency about qualification assignment "auditor"



6.

Lack of data concerning the head of auditing organization on deprivation of the license according to legal acts of the Republic of Kazakhstan of the auditing organization which is earlier headed by it



This requirement is effective within year from the date of the introduction in legal force of the judgment about deprivation of the license and is checked with use of the auditing organizations and the information database of authorized body on legal statistics and special accounting this the register

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