The agreement on harmonization of qualification requirements to profession of the accountant, auditor in the countries of Central Asia
of April 27, 2000
The participants of this agreement on behalf of plenipotentiaries of professional and public organizations of accountants and auditors of Central Asia who further are referred to as - the Parties, understanding objective need of effective development of financial accounting and audit for the countries of Central Asia; aiming to stimulate growth of economies of the states of Central Asia through development of accounting profession; understanding importance and need of carrying out mutually acceptable actions for ensuring harmonization of qualification requirements to profession of the accountant, auditor and implementation of international accounting standards and audit, understanding the urgent need of the practical approved steps on development of profession of the accountant and their certification agreed as follows:
Considering that the auditor's profession completely is based on accounting profession, being its upper step, the single approach and single qualification requirements in case of certification of both auditors, and accountants including the program of preparation and certification is necessary.
In case of certification of auditors Qualification requirements on the certifications of auditors approved by authorized body with the appropriate training program in objects are accepted:
+--------------------------------------------------------------------+ ¦ P ¦ ¦ Финансовый учет; ¦ ¦ RI ¦ ¦ ¦ ¦ V ¦ ¦ ¦ ¦ A ¦ ¦ ¦ ¦ TE ¦ ¦ ¦ +--------+--------+--------------------------------------------------¦ ¦ ¦ ¦ Управленческий учет; ¦ +--------+--------+--------------------------------------------------¦ ¦ ¦ ¦ Финансовый менеджмент; ¦ +--------+--------+--------------------------------------------------¦ ¦ ¦ ¦ Налогообложение и основы права; ¦ +--------+--------+--------------------------------------------------¦ ¦ ¦ ¦ Аудит. ¦ +--------------------------------------------------------------------+
The years of service of practical work at least five years, from them at least three years in audit, and the higher education are necessary.
For certification of professional accountants the same requirements, except for the subject "Audit" are accepted. At the same time the years of service of practical work as the accountant shall be at least three years in the presence of the higher education.
Certification and certification of auditors and accountants are conducted by the Qualification commission.
The certified professional accountants in subsequent, in case of personal desire, and accomplishment of all qualification requirements provided for auditors can pass examination in the subject "Audit" and receive certificates of competency of the auditor.
Recognize reasonable to pass in the Central Asian region to single system of certification of professional accountants on the principles and approaches of IFAC.
Recommend to MRFBA to accept Eurasia these basic approaches to certification of accountants and auditors.
According to the mutual arrangement changes and additions can be made to this agreement.
This agreement becomes effective from signature date its Parties.
This agreement is open for accession to it with the consent of all Parties of any professional organization of the accountants and auditors sharing the purposes and the principles of this Agreement.
The matters of argument connected using or interpretation of this agreement, are permitted by consultations and negotiations of concerned parties.
Each Party can leave this agreement, having sent the written notice of it to each party which signed this agreement not later than three months to exit.
This agreement is effective within one year from the date of its entry into force. After this term this Agreement is automatically prolonged if the Parties do not make other decision.
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Chairman of the board, president of Association of Accountants and auditors Republic of Uzbekistan Itkin Yu. M. |
Chief executive of Chamber of auditors Kyrgyz Republic of Belinchenko A. I. |
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Chief executive of consolidation of accountants and auditors Kyrgyzstan Kachayeva I. M. |
President of Public association of teachers of accounting and audit Kyrgyzstan Israilov M. |
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Tajik commercial University Azizmurodov Sh. |
Tajik State University of the right, business and policy Hodzhayev Sh. |
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President of Chamber of auditors Republic of Kazakhstan Koshkimbayev S. H. |
The vice-chairman of Coordination Council on certification professional accountants of Kazakhstan of Meryakupov S. T. |
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Vice-chairman of the Qualification commission on certification of auditors Republic of Kazakhstan Mamleev E. H. |
Director of Institute of professional accountants and auditors Republic of Kazakhstan Mukhamedov R. H. |
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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