NORMATIVE RESOLUTION OF THE HIGHEST AUDITOR CHAMBER OF THE REPUBLIC OF KAZAKHSTAN

of July 10, 2026 No. 10-HK

About modification and amendments in normative resolutions of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" and of March 31, 2016 No. 5-HK "About approval of procedural standards of external state audit and financial control"

The highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber) DECIDES:

1. Bring in the normative resolution of Calculating committee on control of execution of the republican budget of July 30, 2020 No. 6-HK "About approval of Rules of carrying out external state audit and financial control" (it is registered in the Register of state registration of regulatory legal acts No. 21070) the following changes and amendments:

in the Rules of carrying out external state audit and financial control approved by the specified normative resolution:

state Item 2 in the following edition:

"2. Rules determine procedure for forming of the list of objects of the state audit of the Highest auditor chamber of the Republic of Kazakhstan (further - the Highest auditor chamber) and audit committees of the capital, areas, the cities of republican value (further - Audit committees) for the corresponding year, planning, carrying out external state audit, document creation following the results, implementation of financial control, the organization of monitoring and control of execution of the recommendations made in audit opinion and Instructions of bodies of external state audit and financial control by results of external state audit, lighting in mass media of results of auditor action and material accounting of the state audit.";

state Item 3 in the following edition:

"3. In these rules the following concepts are used:

1) review of results of audit - process of carrying out repeated assessment by the Highest auditor chamber, check and the analysis (consideration) of results of audit for the purpose of confirmation of reliability of proofs and justification of the conclusions, the conclusions and recommendations created by bodies of the state audit and financial control by results of the audit booked by them;

2) audit procedures - its carrying out action necessary for goal achievement of auditor action performed during the auditor action according to the program;

3) auditor action - complex of the actions directed to preparation, carrying out, execution of audit reports and audit opinions following the results of the state audit;

4) the Integrated digital system of the Highest auditor chamber (further - digital system) - the digital system of the Highest auditor chamber intended for integration of digital processes of auditor and expert and analytical activities;

5) system shortcomings - absence or discrepancy of normative and organizational procedures (mechanisms), and also structures of the organization having the complex, repeating or steady character and the creating conditions to risks of emergence of violations and/or problems in system of public administration and industries of economy;

6) the resolution - the document of bodies of external state audit and financial control which the audit opinion affirms;

7) materials of the state audit and financial control - the documents necessary for carrying out the state audit, and also documents and the enclosed auditor proofs constituted by its results;

8) objects of the state audit and financial control - state bodies, public institutions, subjects of the quasi-public sector, and also receivers of budgetary funds (further - objects of the state audit);

9) recheck of results of the state audit - the procedure of check by bodies of external state audit and financial control of results of the state audit when carrying out their recognition or within quality control regarding compliance to their requirements of the legislation of the Republic of Kazakhstan and to standards of the state audit and financial control;

10) quality control of the state audit - check and (or) the analysis of the documents constituted by statutory auditors and other authorized officers of bodies of the state audit and financial control regarding compliance to standards of the state audit and financial control when implementing the state audit;

11) audit engagements of statutory auditors (further - Audit engagements) - the document in which are determined obligatory for accomplishment by each statutory auditor of task, corresponding to the questions (or to indicators) provided in the program of carrying out the state audit (further - the Program of audit) and directed to goal achievement of the state audit on object of the state audit;

12) the instruction - the act of bodies of external state audit, obligatory for execution, and financial control sent to state bodies, the organizations and officials, for elimination established violations and (or) the reasons, conditions promoting them, and also taking measures of responsibility provided by the laws of the Republic of Kazakhstan to persons which allowed these violations;

13) bodies of external state audit and financial control - The highest auditor chamber, Audit committees;

14) the order - the official document granting the right to holding auditor action and check of execution of decisions of body of external state audit and financial control is drawn up on the form of the strict reporting with registration in authorized body in the field of legal statistics and special accounting according to the order of the acting as the Attorney-General of the Republic of Kazakhstan of December 25, 2020 No. 162 "About approval of Rules of registration of acts of appointment, additional acts of prolongation of terms of preventive control with visit of subject (object) of control and supervision and (or) check, refusal in their registration and cancellations, notifications on suspension, renewal, prolongation of terms of preventive control with visit of subject (object) of control and supervision and (or) check, change of list of participants and submission of information accounting documents on preventive control with visit of subject (object) of control and supervision and (or) check and their results" (it is registered in the Register of state registration of regulatory legal acts No. 21964);

15) the module of the digital system "Office of Object of the State Audit" (further - digital system of object of the state audit) - remote access of object of the state audit to digital system.";

state Item 8 in the following edition:

"8. The procedure for planning and conducting the joint and parallel inspections which are carried out by bodies of external state audit and financial control among themselves and also with bodies of the state audit and financial control is regulated by the Rules of interaction of bodies of the state audit and financial control approved by the joint normative resolution of Calculating committee of November 28, 2015 No. 9-HK and the order of the Minister of Finance of the Republic of Kazakhstan of November 27, 2015 No. 589 (it is registered in the Register of state registration of regulatory legal acts No. 12577, further - Rules of interaction of bodies of the state audit and financial control).";

state Item 11 in the following edition:

"11. The list of objects of the state audit of the Highest auditor chamber and Audit committees is created in digital system.";

2) of Item 12 to state the subitem in the following edition:

"2) are analyzed regarding feasibility of inclusion in the List:

recommendations of Kurultai of the Republic of Kazakhstan following the results of consideration of reports of the Government of the Republic of Kazakhstan and the Highest auditor chamber about execution of the republican budget for the next financial year;

recommendations of the relevant maslikhats by results of consideration of performance reports of the local budget and Audit committees for the next financial year;

offers (information) of law enforcement and special state bodies;

offers of the Supreme bodies of the state audit of foreign countries, on holding joint and parallel auditor actions, and also audit committees on implementation of joint (parallel) audit;

appeals of state bodies, audit committees, physical persons and legal entities;

results of monitoring of mass media about violations during forming and expenditure of budgetary funds and assets, implementation of documents of System of state planning and budget investments.";

state Item 28 in the following edition:

"28. Within five working days after approval of the List of objects of the state audit by the Highest auditor chamber (Audit committee) dates of meetings according to the procedure, provided by regulations of the Highest auditor chamber (Audit committee) are determined.";

state Item 32 in the following edition:

"32. Preparation for holding auditor action is its initial stage at which are performed:

1) forming of group of the state audit;

2) preliminary studying of objects of the state audit;

3) creation of the Program of audit, Audit engagements and the order on the holding auditor action, joint and parallel checks (further - the Order) which are acts of purpose of check.";

add with Item 32-1 of the following content:

"32-1. Electronic state audit according to article 1 of the Law, is performed remotely by means of use of digital technologies taking into account:

1) input in commercial operation of digital system of object of the state audit and its full functioning;

2) providing with technical training group of the state audit on use of digital system of object of the state audit;

3) provisions to group of the state audit of work in remote access on condition of observance of the technical parameters specified in subitems 1) and 2) of Item 32-1 of these rules.

When carrying out electronic state audit sending and receipt of materials of the state audit is performed using digital technologies by means of the digital signature.";

state Items 50 and 51 in the following edition:

"50. In case of recognition of results of the state audit booked by other body of the state audit and financial control, the auditor event is not held or held with reducing amounts of the state audit. Results of recognition are considered when forming the Program of audit and Audit engagements.

51. According to the carried-out studying and the analysis of the available and obtained data following the results of preliminary studying of objects of the state audit:

1) refining like the state audit, type of check and objects of the state audit, amount of the means, assets, the period covered by the state audit taking into account recognition (non-recognition) of results of the state audit, risks assessment and results of auditor selection is made;

2) objects of the state audit between statutory auditors are distributed, when conducting joint and parallel check - between state bodies and bodies of the state audit and financial control;

3) objects of counter check are determined;

4) the structure of group of the state audit is specified (taking into account the analysis of affiliation of members of group of audit with objects of the state audit);

5) the assistants, experts involved to carrying out the state audit and the specific questions of the state audit planned for the order by it are determined;

6) issues of receipt of permissions in cases of carrying out the state audit on sensitive sites are handled;

7) the list of documents and information for implementation of auditor action, for the purpose of inclusion in the Requirement for fulfillment of duties of the head of object of the state audit (the official with the consent of whom the auditor action is performed) is constituted;

8) sources of information necessary for carrying out the planned state audit are determined;

9) the group of audit constitutes information on results of preliminary studying of objects of the state audit on form, according to appendix 6 to these rules.";

to state heading of paragraph 3 of Section 1 of Chapter 3 in the following edition:

"Paragraph 3. Creation of the Program of audit, Audit engagements and Orders";

state Item 53 in the following edition:

"53. On the basis of preliminary studying of objects of the state audit taking into account recognition (non-recognition) of results of the state audit, the group of the state audit constitutes the Program of audit for form, according to appendix 7 to these rules, Audit engagements in form, according to appendix 7-1 to these rules, the Expert opinion following the results of recognition of results of the state audit (in case of holding procedure of recognition).";

the paragraph one of Item 60 to state in the following edition:

"60. For the purpose of quality monitoring procedure, the structural division responsible for carrying out the state audit (the member of Audit committee responsible for holding auditor action) represents to the structural division responsible for quality monitoring procedure (the structural division determined by regulations of Audit committee) according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee):";

to state part one of Item 62 in the following edition:

"62. To exit to auditor action (the main stage) approval of the Program of audit and signing of Audit engagements and the Order according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee) is performed.";

state Item 70 in the following edition:

"70. The requirement for fulfillment of duties of the head of object of the state audit goes through Office of object of audit by means of digital electronic document management system or mail service or purposely where the first copy remains in Office of object of the state audit, and the second copy, with mark about its acceptance remains at the statutory auditor and is applied to the draft of the Audit report.

Object of the state audit during the term of carrying out the state audit specified in the Order sends to the Highest auditor chamber (Audit committee) the notification on need of restriction of access to the data which are in the Audit opinion according to the Law of the Republic of Kazakhstan "About information access" with appendix of reasons and supporting documents.";

state Item 72 in the following edition:

"72. In case of refusal officials of object of the state audit in the admission on object of the state audit and (or) in case of hindrance to holding auditor action and not representation upon the demand of documents by the statutory auditor no later than the second day create the act upon refusal in the admission on object of the state audit in form, according to appendix 11 to these rules and the protocol on administrative offense on the basis and according to the procedure, provided by the Code of the Republic of Kazakhstan about administrative offenses (further - the Administrative Code).";

state Item 74 in the following edition:

"74. Suspension of auditor action is performed at the initiative of the Chairman of the Highest auditor chamber (Audit committee) according to the procedure, determined by regulations of the Highest auditor chamber (Audit committee):

1) in case of not elimination by object of the state audit of the circumstances interfering carrying out the state audit;

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