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ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 16, 2015 No. 175

About approval of Rules of accreditation of the professional organizations, organizations for certification

(as amended on 15-09-2023)

According to the subitem 11) Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and the subitem 1) article 10 of the Law of the Republic of Kazakhstan "About the state services" PRIKAZYVAYU:

1. Approve the enclosed Rules of accreditation of the professional organizations, organizations for certification.

2. To department of methodology of financial accounting and audit of the Ministry of Finance of the Republic of Kazakhstan (Bekturova A. T.) provide in the procedure established by the legislation:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and in information system of law of Ad_let;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

3. This order becomes effective after ten calendar days from the date of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 16, 2015 No. 175

Rules of accreditation of the professional organizations, organizations for certification

Chapter 1. General provisions

1. These rules of accreditation of the professional organizations, organizations for certification (further – Rules) are developed according to the subitem 11) of Item 5 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and the subitem 1) of article 10 of the Law of the Republic of Kazakhstan "About the state services" (further – the Law) the central state body performing regulation of activities in the sphere of financial accounting and the financial reporting (further – authorized body), and determine procedure for rendering the state services in accreditation of the professional organizations of accountants and the organizations for professional certification of accountants (further – uslugopoluchatel).

2. The state services "Issue of the Certificate on Accreditation of the Professional Organization of Accountants" and "Issue of the Certificate on Accreditation of the Organization for Professional Certification of Accountants" are Committee of internal state audit of the Ministry of Finance of the Republic of Kazakhstan (further - the service provider) through the web portal of "the electronic government" www.egov.kz, www.elicense.kz (further - the portal).

3. Certificates on accreditation of the professional organization of accountants and the organization for professional certification of accountants for form of the Republic of Kazakhstan approved by the order of the Government of February 26, 2016 No. 116 "About approval of forms of certificates on accreditation of professional auditing organization, professional organization of accountants, the organization for professional certification of accountants" (further - the Resolution) are the official documents certifying accreditation which act on all territory of the Republic of Kazakhstan.

4. The certificate on accreditation of the professional organization of accountants, is issued for a period of five years, the certificate on accreditation of the organization for professional certification of accountants - for three years, in the forms approved by the Resolution.

5. In case of change of the name, form of business, reorganization the professional organization of accountants and the organization for professional certification of accountants undergo the procedure of accreditation.

6. The service provider provides entering of data into information system of monitoring of rendering the state services on stage of rendering the state service according to the procedure, established by authorized body in the sphere of informatization, according to the subitem 11) of Item 2 of article 5 of the Law. The authorized body the determining procedure for rendering the state service, sends information on procedure for rendering the state services, and also the made changes and (or) additions to subordinate regulatory legal acts to the operator is information – communication infrastructure of "the electronic government", including in Single contact – the center according to the subitem 13) of article 10 of the Law.

7. In case of failure of the information system containing necessary data for rendering the state service, the service provider within 1 (one) working day notifies the operator of information and communication infrastructure of "the electronic government" (operator) by means of sending an inquiry in single support service by e-mail sd@nitec.kz with obligatory submission of information on the name of the state service, number and code of the administrative document of the statement (NIKAD), or the unique identification number of the statement (UINS), numbers and code of the administrative document (NIKAD RD), or the unique identification number of the allowing document (UINAD), individual identification number (IIN), or the business and identification number (BIN) of uslugopoluchatel, with appendix of step-by-step screenshots from the moment of authorization until emergence of mistake with indication of the exact time of mistake.

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