ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of July 31, 2006 No. 278

About approval of Rules of issue of certificates on passing of professional development course of auditors

For the purpose of implementation of the subitem 2) Item 1 of article 11 of the Law of the Republic of Kazakhstan of November 20, 1998 "About auditor activities" PRIKAZYVAYU

1. Approve the enclosed Rules of issue of certificates on passing of professional development course of auditors.

2. To department of methodology of management of the state assets 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 publication in the procedure established by the legislation.

3. This order becomes effective since November 24, 2006.

Approved by the order of the Minister of Finance of the Republic of Kazakhstan of July 31, 2006 No. 278

Rules of issue of certificates on passing of professional development course of auditors

1. General provisions

1. These rules of issue of certificates on passing of professional development course of auditors (further - Rules) are developed according to the subitem 2) of Item 1 of article 11 of the Law of the Republic of Kazakhstan of November 20, 1998 "About auditor activities" and determine procedure for issue by accredited professional auditing organization (further - the professional organization) certificates on passing of professional development course of auditors (further - the certificate).

2. The auditors who are members of the professional organization take professional development course of auditors at least once in three years.

3. The purpose of permanent advanced training of auditors in the professional organization is deepening of professional knowledge and skills which auditors, further enhancement of knowledge gained earlier, and also improvement of quality of the provided services in audit have.

4. Advanced training of auditors is carried out according to the scheduled plan of advanced training approved by the head of the professional organization who is posted on the official site of the professional organization.

2. Issue of certificates on passing of professional development course of auditors

5. For issue of the certificate the professional organization:

trains the members in international accounting standards and audit, and also concerning change of the legislation in the field of auditor activities;

provides listeners with proper training materials;

creates modern educational material resources.

6. To the auditors who successfully underwent advanced training the certificate in form, according to appendix 1 to these rules is issued.

7. Certificates are not issued during the conferences, the congresses, congresses and other similar actions.

8. The professional organization keeps the register of the issued certificates.

Appendix

to Rules of issue of certificates on passing of professional development course of auditors form

                               Сертификат
 
выдан
______________________________________________________________________
(Ф.И.О.)
в том, что он(а) с "___" _______ по "___" ________ 20__ года
прошел(а) повышение квалификации по курсу ____________________________
в общем объеме ______________ часов
при
______________________________________________________________________
               (название профессиональной организации)
______________________________________________________________________
     (Ф.И.О., подпись руководителя профессиональной организации)
 
Место печати
 
Дата выдачи "___" ____________ 20___ года 

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