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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 26, 2024 No. 396

About modification and amendments in some orders of the Ministry of Finance of the Republic of Kazakhstan

I ORDER:

1. Bring in the order of the Deputy prime minister of the Republic of Kazakhstan – the Minister of Finance of the Republic of Kazakhstan of June 25, 2014 No. 291 "About approval of Rules of carrying out certification of candidates for professional accountants" (it is registered in the Register of state registration of regulatory legal acts at No. 9620) the following changes and amendment:

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

state item 4 in the following edition:

"4. The organization for certification performs development, the edition and distribution of materials according to programs of certification of candidates for professional accountants, will organize examination process in compliance regulations on procedure for the organization and holding examinations in certification of the professional accountant together with the accredited professional organization of accountants (further - the professional organization), signed the agreement on interaction.

At the same time, materials according to programs of certification consist of examination modules (not subject to distribution and the edition), and also training materials.";

state Item 7 in the following edition:

"7. Candidates for professional accountants 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.";

state Items 9 and 10 in the following edition:

"9. Person having Diploma in the International Financial Reporting (Diploume ин зэ Internashnel Faynanshl Riportin) (DipIFR ACCA (DIAYPIAYEFAR EYSISIEY) – the Diploma in the field of the International Financial Reporting in the field of financial accounting is exempted from passing an examination on discipline financial accounting and the reporting under international accounting standards.

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