of December 5, 2025 No. 750
About introduction of amendments to the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 "About approval of the procedural standard "Financial records audit"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2017 No. 272 "About approval of Rules of carrying out internal state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts at No. 15209) the following changes:
in the procedural standard "Financial records audit" approved by the specified order:
state Item 2 in the following edition:
"2. The purpose of financial records audit (consolidated financial statements) is receipt of reasonable confirmation of reliability of the financial reporting of administrators of budget programs and public institutions, except for National Bank of the Republic of Kazakhstan and authorized body on regulation, control and supervision of the financial market and the financial organizations.
The consolidated financial statements of administrators of the budget programs containing at the expense of republican and local budgets, in amount and in the forms established by the order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 229 "About approval of Rules of creation of annual consolidated financial statements by administrators of budget programs and local authorized bodies on budget implementation", and the financial reporting of the public institutions containing at the expense of republican and local budgets, in amount, and also in forms, frequency and Rules of creation and accounts presentation (further - Forms, frequency and Rules of creation and accounts presentation), approved by the order of the acting minister of finance of the Republic of Kazakhstan of May 15, 2025 No. 230 "About approval of forms are subject to financial records audit, frequency and rules of creation and accounts presentation ".";
state Item 54 in the following edition:
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