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RESOLUTION OF THE CONSTITUTIONAL COUNCIL OF THE REPUBLIC OF KAZAKHSTAN

of November 16, 1998 No. 10/2

About the address of the Prime Minister of the Republic of Kazakhstan about recognition of the Law of the Republic of Kazakhstan "About auditor activities", accepted by the Parliament of the Republic of Kazakhstan on October 2, 1998 which is not corresponding to the Constitution of the Republic of Kazakhstan

The constitutional Council of the Republic of Kazakhstan as a part of the chairman Kim Yu. A., members of council Busurmanov Zh. D., Ikhsanov U. K., Mamonova V. V., Temirbulatov S. G., Shopin V. D., with participation: the representative of the Prime Minister of the Republic of Kazakhstan Moldakhmetov N. S., the representative of the Senate of Parliament of the Republic of Kazakhstan - the deputy Mussina L. S., representatives of the Majilis of Parliament of the Republic of Kazakhstan - deputies Vesnin V. N., Zemlyanov V. Ya., M., Ramazanov A. M. Copy., invited: president of Republican chamber of auditors Koshkimbayev S. H., expert of Republican chamber of auditors Galiyev B. H. the expert of the project of reform of financial accounting YuSAID Anthony Dzhoffre, the consultant of the project Prodedovich V., being guided by the subitem 2) of Item 1 of article 72 of the Constitution of the Republic of Kazakhstan and the subitem 1) of Item 2 of Article 17 of the Presidential decree of the Republic of Kazakhstan, the valid constitutional law, "About the Constitutional Council of the Republic of Kazakhstan", considered on November 16, 1998 in open session the address of the Prime Minister of the Republic of Kazakhstan Balgimbayev N. U. about recognition of the Law of the Republic of Kazakhstan "About auditor activities", adopted by the Parliament of the Republic of Kazakhstan on October 2, 1998 which is not corresponding to the Constitution of the Republic of Kazakhstan.

Having heard messages of speakers - members of the Constitutional Council Temirbulatov S. G. and Shopin V. D., the explanation of participants of the constitutional production of Moldakhmetov N. S., Mussina L. S., Vesnin V. N., Zemlyanova V. Ya., Ramazanova A. M., invited Koshkimbayeva S. H. and E.Dzhoffre and having researched the provided materials, the Constitutional Council established:

On October 19, 1998 in the Constitutional Council the address of the Prime Minister of the Republic of Kazakhstan N. Balgimbayev about recognition of the Law of the Republic of Kazakhstan "About auditor activities", accepted by Parliament of the Republic of Kazakhstan on October 2, 1998 and provided for the signature to the President of the Republic of Kazakhstan on October 9, 1998, not corresponding to the Constitution of the Republic of Kazakhstan arrived.

The following arguments are given in the address of the Prime Minister for reasons for illegality of separate regulations of the adopted Law:

1. The law "About Auditor Activities", regarding assignment of functions on carrying out certification on Chamber of auditors, contradicts Item 2 of article 5 of the Constitution of the Republic of Kazakhstan which says that assignment on public associations of functions of state bodies is not allowed.

2. The law is adopted with violation of the procedure, stipulated in Item 6th article 61 of the Constitution of the Republic of Kazakhstan.

3. By the subitem 6) of Item 1 and the subitem 2) of Item 2 of article 8 of the Law it is determined that territorial chambers and Republican chamber represent the interests of auditors and auditing organizations in the state, public, foreign and international organizations that contradicts articles 12 and 39 of the Constitution of the Republic of Kazakhstan, and also to Article 23, as limits the right of citizens to freedom of associations.

Having studied and having analysed contents of the provided Law "About Auditor Activities", the materials prepared according to this address, having listened to performances of participants of the constitutional production, the Constitutional Council comes to the following conclusions:

1. According to Item 1 of article 9 of the Law "About Auditor Activities" certification of candidates for auditors as determination of their qualification level by the Qualification commission, is performed by means of examinations on the basis of the qualification requirements approved by authorized body. Certification of the candidate for occupation business activity, namely is so called auditor activities in Item 1 of article 2 of the analyzed Law, cannot be referred to functions of state body as influence of the state on business activity is limited to state registration of the entrepreneur and licensing of its future activities (Article 8, of 9, of 15, 16 Laws of the Republic of Kazakhstan "About protection and support of private entrepreneurship"). Certification of the candidate for auditors by the Qualification commission according to Item 1 of article 9 of the Law "About Auditor Activities" is one of conditions for receipt of the license for occupation auditor activities.

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