ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 26, 2024 No. 398

About introduction of amendments to the 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"

I ORDER:

1. Bring in the 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" (it is registered in the Register of state registration of regulatory legal acts at No. 4354) the following changes:

in Rules of carrying out certification of the candidates for auditors approved by the specified order:

to part third of Item 3 makes change in Kazakh, the text in Russian does not change;

change in Kazakh is made to Item 6, the text in Russian does not change;

state Items 10 and 11 in the following edition:

"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 social laws);

ethics;

audit.

Candidates for the auditors having one of complete qualifications of Associate Chartered Accountant (Esoushiyeyt Charterd Ekauntent) (ACA-ISAEW (Great Britain) of EYSIEY AYESEYIDABLYU) there is Associated Certified Accountant, The Association of Chartered Certified Accountants (Ze Isoushieyshn оф Charterd Sertifaid Ekauntents) (ACCA (Great Britain) of EYSISIEY) - Association of the Diplomaed Certified Public accountants, Certified Public Accountant (Sertifaid Pablik Ekauntent) (CPA (USA) of SIPIEY) - the Certified Public Accountant or the diploma "Finance and business management" of qualification of The Association of Chartered Certified Accountants (Ze Isoushieyshn оф Charterd Sertifaid Ekauntents) (ACCA (Great Britain) of EYSISIEY) - Association of the Diplomaed Certified Public accountants in the field of financial accounting and audit take examinations in the following disciplines:

taxes;

right (civil law, banking, insurance and social laws).

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