ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 30, 2015 No. 231

About approval of the minimum requirements to auditing organizations which book statutory audit

According to subitem 1-2) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" I ORDER:

1. Approve the enclosed minimum requirements to auditing organizations which book statutory audit.

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

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

2) within ten calendar days after state registration in the Ministry of Justice of the Republic of Kazakhstan its direction on official publication in periodic printing editions and 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 after day of its first official publication.

Approved by the Order of the Minister of Finance of the Republic of Kazakhstan of March 30, 2015 No. 231

The minimum requirements to auditing organizations which book statutory audit

1. These minimum requirements to auditing organizations which book statutory audit (further - the Minimum requirements) are developed according to subitem 1-2) of article 7 of the Law of the Republic of Kazakhstan "About auditor activities" (further - the Law) and establish the minimum requirements to auditing organizations which are allowed to carrying out statutory audit of the organizations.

2. For carrying out statutory audit of the organizations, the auditing organization having the license for implementation of auditor activities conforms to the following Minimum requirements:

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