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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 19, 2009 No. 115

About approval of Rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 09.06.2021 No. 547)

According to the subitem 8) article 7 of the Law of the Republic of Kazakhstan "About auditor activities" PRIKAZYVAYU:

1. Approve the enclosed Rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan.

2. To development department of financial accounting, auditor activities and financial control of the Ministry of Finance of the Republic of Kazakhstan (Aytzhanova Zh. N.) provide state registration of this order in the Ministry of Justice of the Republic of Kazakhstan and its subsequent official publication in periodic printing editions.

3. Declare invalid the order of the deputy. The Minister of Finance of the Republic of Kazakhstan of June 28, 2006 No. 227 "About approval of Rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts for No. 4297, No. 142 published in the Yuridicheskaya Gazeta newspaper of August 3, 2006 (1122).

4. This order becomes effective after ten calendar days after day of its first official publication.

Minister

B. Zhamishev

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 19, 2009 No. 115

Rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan

Chapter 1. General provisions

1. These rules of forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan (further - Rules) are developed according to the subitem 8) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" and determine procedure for forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan.

Chapter 2. Procedure for forming and implementation of activities of the Qualification commission on certification of candidates for auditors of the Republic of Kazakhstan

2. The qualification commission on certification of candidates for auditors of the Republic of Kazakhstan (further - the Commission) is executive body of professional advice on auditor activities (further - professional advice).

Are part of the Commission the representative of authorized state body (further - authorized body) and the equal number of representatives from the professional organizations, and also nonpracticing experts can enter.

The commission consists of odd number of her members, but no more than 7 (seven) people, at least 3 (three) of which have the certificate of competency "auditor" and (or) one of complete qualifications of Certified Public Accountant (CPA), The Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountants (CIMA), The Institute of Chartered Accountants in England and Wales (ICAEW)".

3. The commission is created for the purpose of certification of candidates for auditors, persons interested to be engaged in auditor activities in the territory of the Republic of Kazakhstan.

4. The professional advice sends to the address of the professional organizations, authorized state body (further - authorized body) request about nominations for their inclusion in the created Commission.

5. The auditor having work experience in the field of carrying out audit at least 5 (five) years is elected the commission chairman. The commission chairman is elected by a simple majority vote members of the commission for a period of 3 (three).

The same person is not elected the chairman 2 (two) times in a row.

6. Person who was made responsible for making of corruption offense is not elected the chairman of the Qualification commission and (or) the member of the commission.

7. Except for the nonpracticing expert, the auditor having work experience in the field of carrying out audit at least 2 (two) years is elected by the member of the commission.

The nonpracticing expert having work experience in the field of carrying out audit at least 10 (ten) years in structure of the Commission is pushed by the Commission chairman.

8. Commission session is held according to the work plan approved annually till December 10 of the year preceding planned.

Commission session is considered competent in the presence of at least 2/3 percent from total number of members of the commission. Decisions of the Commission are made by a simple majority vote the present members of the commission. In case of equality of votes the Commission chairman's voice is decisive.

9. The emergency meeting of the Commission is held upon the demand of the Commission chairman or at least 3 (three) members of the commission. The commission within 3 (three) working days from the date of decision making about holding emergency meeting of the Commission notifies on the place and time of its carrying out and questions offered to consideration.

Record keeping, preparation of protocols is provided with the secretary of the Commission. The secretary is not member of the commission and is elected by a majority vote members of the commission.

10. In case of nonparticipation of the member of the commission in the regular meetings (more than 3 (three) time in a row), except for labor leave, leave non-paid, the period of temporary disability, business trip, the Commission chairman makes the offer in professional advice and (or) authorized body on exception of the representative of structure of the Commission and its replacement.

11. In case of disposal of the representative of the professional organization from structure of the Commission or dismissal of the representative of authorized body, the professional advice makes corresponding changes to structure of the Commission within 5 (five) working days from the date of disposal of the member from structure of the Commission.

12. The authorized body in writing notifies the Commission on the representative of authorized body which will be part of the Commission.

13. The representative of authorized body on commission session assigns numbers of certificates of competency "auditor" to persons which underwent certification of candidates for auditors based on information from the register of auditors.

The representative of authorized body takes part in examination process on a grant basis.

14. In case of identification of violations of procedure for carrying out certification of candidates for auditors the representative of authorized body in writing brings to the Commission chairman of the note.

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