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JOINT ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN AND MINISTER OF NATIONAL ECONOMY OF THE REPUBLIC OF KAZAKHSTAN

of April 2, 2021 No. 298, on April 21, 2021 No. 45

About approval of criteria for evaluation of risk degree and checking sheets in the field of financial accounting and the financial reporting for the organizations of public interest, except for the financial organizations, activities of the accredited professional organizations of accountants and the accredited organizations for professional certification of accountants

(as amended on 15-12-2022)

According to Items 5 and 6 of Article 141 and Item 1 of article 143 of the Entrepreneurial code of the Republic of Kazakhstan PRIKAZYVAYEM:

1. Approve:

1) criteria for evaluation of risk degree in the field of financial accounting and the financial reporting according to appendix 1 to this joint order;

2) checking leaf in the field of financial accounting and the financial reporting concerning the organizations of public interest (except for the financial organizations) according to appendix 2 to this joint order;

3) checking leaf in the field of financial accounting and the financial reporting concerning the accredited professional organizations of accountants for carrying out preventive control with visit of subject (object) of control according to appendix 3 to this joint order;

4) checking leaf in the field of financial accounting and the financial reporting concerning the accredited professional organizations of accountants for conducting check on compliance to allowing requirements according to appendix 4 to this joint order;

5) checking leaf in the field of financial accounting and the financial reporting concerning the accredited organizations for professional certification of accountants for carrying out preventive control with visit of subject (object) of control according to appendix 5 to this joint order;

6) checking leaf in the field of financial accounting and the financial reporting concerning the accredited organizations for professional certification of accountants for conducting check on compliance to allowing requirements according to appendix 6 to this joint order.

2. 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 joint order in the Ministry of Justice of the Republic of Kazakhstan;

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

3) within ten working days after state registration of this joint 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.

3. This joint order becomes effective after twenty one calendar days after day of its first official publication.

Minister of national economy of the Republic of Kazakhstan

 

__________ A. Irgaliyev

Minister of Finance of the Republic of Kazakhstan

 

__________ E.Zhamaubayev

It is approved

Committee on legal statistics and special accounting of the Prosecutor General's Office of the Republic of Kazakhstan

 

Appendix 1

to the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Minister of national economy of the Republic of Kazakhstan of April 2, 2021 No. 298, on April 21, 2021 No. 45

Criteria for evaluation of risk degree in the field of financial accounting and the financial reporting

Chapter 1. General provisions

1. These Criteria for evaluation of risk degree in the field of financial accounting and the financial reporting (further – Criteria) are developed according to Article 141 and article 143 of the Entrepreneurial code of the Republic of Kazakhstan (further – the Code), the order of the acting minister of national economy of the Republic of Kazakhstan of June 22, 2022 No. 48 "About approval of Rules of forming by regulatory state agencies of system of assessment and risk management and about introduction of amendments to the order of the acting minister of national economy of the Republic of Kazakhstan of July 31, 2018 No. 3 "About approval of Rules of forming by state bodies of system of risks assessment and form of checking sheets" (it is registered in the Register of state registration of regulatory legal acts at No. 28577) and the order of the acting minister of national economy of the Republic of Kazakhstan of July 31, 2018 No. 3 "About approval of form of checking sheets" (it is registered in the Register of state registration of regulatory legal acts at No. 17371), for reference of the subjects of control performing activities in the field of financial accounting and the financial reporting to risk degrees.

2. In these Criteria the following concepts are used:

1) subject (object) of control – the organization of public interest (except for the financial organizations), the accredited professional organizations of accountants and the accredited organizations for professional certification of accountants;

2) insignificant violations – availability of one or two confirmed claims and (or) addresses concerning activities of objects of control;

3) considerable violations – the violations of requirements of the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting which are not attracting the administrative responsibility or availability of three confirmed claims, addresses concerning activities of objects of control;

4) gross violations – the violations of requirements of the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting attracting imposing of the administrative responsibility according to the Code of the Republic of Kazakhstan "About administrative offenses" or availability of five and more confirmed claims, addresses concerning activities of objects of control;

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