of December 29, 2025 No. 815, on December 29, 2025 No. 137
About introduction of amendments to the joint order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of July 15, 2019 No. 724 and the Minister of national economy of the Republic of Kazakhstan of July 16, 2019 No. 65 "About approval of criteria for evaluation of risk degree and checking sheets in the field of auditor activities"
WE ORDER:
1. Bring in the joint order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of July 15, 2019 No. 724 and the Minister of national economy of the Republic of Kazakhstan of July 16, 2019 No. 65 "About approval of criteria for evaluation of risk degree and checking sheets in the field of auditor activities" (it is registered in the Register of state registration of regulatory legal acts at No. 19068) the following changes:
2) and 3) of Item 1 to state subitems in the following edition:
"2) checking leaf in the field of auditor activities concerning auditing organizations for conducting check / preventive control with visit of subject (object) of control according to appendix 2 to this joint order;
3) checking leaf in the field of auditor activities concerning professional auditing organizations for conducting check / preventive control with visit of subject (object) of control according to appendix 3 to this joint order;";
in the Criteria for evaluation of risk degree in the field of auditor activities approved by the specified order:
be reworded as follows appendix 1 according to appendix 1 to this joint order;
be reworded as follows appendix 3 according to appendix 2 to this joint order;
2, of 3, of 4, 5 to the specified joint order to be reworded as follows appendices according to appendices 3, of 4, 5 and 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 after day of its official publication;
3) within five working days after state registration of this joint order in the Ministry of Justice of the Republic of Kazakhstan its direction in Committee on legal statistics and special accounting of the Prosecutor General's Office of the Republic of Kazakhstan for placement in the information system "Unified Register of Subjects and Objects of Checks";
4) 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. To impose control of execution of this joint order on the supervising vice-Minister of Finance of the Republic of Kazakhstan.
4. This joint order becomes effective after sixty calendar days after day of its first official publication.
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The deputy prime minister is the Minister of national economy of the Republic of Kazakhstan
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__________ S. Zhumangarin |
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Minister of Finance of the Republic of Kazakhstan
|
__________ M. Takiyev |
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It is approved Committee on legal statistics and special accounting of the Prosecutor General's Office of the Republic of Kazakhstan |
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to the joint Order of the Minister of Finance of the Republic of Kazakhstan and the Deputy prime minister – the Minister of national economy of the Republic of Kazakhstan of December 29, 2025 No. 815, on December 29, 2025 No. 137
Appendix 1
to Criteria for evaluation of risk degree in the field of auditor activities,
the approved joint Order of the First deputy Premier-Ministra of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan and the Minister of national economy of the Republic of Kazakhstan of July 15, 2019 No. 724, on July 16, 2019 No. 65
Extents of violations of requirements of regulatory legal acts for carrying out preventive control with visit of subject (object) of control
|
№ |
Requirements in case of non-compliance which severity of violation is established |
Extent of violation |
|
1. On auditing organizations | ||
|
1 |
Provision or timely provision in authorized body of the report on compliance to qualification requirements to auditor activities (the annual report till March 1 of the year following the accounting period) |
Rough |
|
2 |
Provision or timely provision in authorized body of the report on the main indicators of activities of auditing organizations (the quarterly report to the 15th following the accounting period) |
Considerable |
|
3 |
Provision or timely provision in authorized body of information on insurance of civil responsibility (within 15 (fifteen) working days from the date of the conclusion of the agreement of compulsory insurance of civil responsibility) |
Rough |
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