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The document ceased to be valid since  March 7, 2017 according to Item 3 of the Order of the Minister of Finance of the Republic of Kazakhstan of January 19, 2017 No. 34

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 26, 2015 No. 216

About approval of the list, forms and reporting frequency professional and auditing organizations, and also forms of information on insurance of civil responsibility of auditing organization

(as amended of the Order of the Minister of Finance of the Republic of Kazakhstan of 04.08.2016 No. 428)

According to the subitem 13) Article 7 and the subitem 8) Item 2 of article 21 of the Law of the Republic of Kazakhstan of November 20, 1998 "About auditor activities", PRIKAZYVAYU:

1. Approve enclosed:

1) the list and reporting frequency professional auditing and auditing organizations according to appendix 1 to this order;

2) form of the semi-annual report on activities of professional auditing organization according to appendix 2 to this order;

3) form of the annual report on carrying out professional development course of auditors by professional auditing organization and issues of certificates according to appendix 3 to this order;

4)  No. 428 is excluded according to the Order of the Minister of Finance of the Republic of Kazakhstan of 04.08.2016

5) form of the quarterly report on compliance to the minimum requirements of auditing organizations which book statutory audit according to appendix 5 to this order;

6) form of the quarterly report on the main indicators of activities of auditing organizations * according to appendix 5 to this order;

7) form of the quarterly report on the carried-out external control of quality by professional auditing organization according to appendix 6 to this order;

8) form of the annual report of auditing organization of compliance to qualification requirements to auditor activities according to appendix 8 to this order;

9) form of information on insurance of civil responsibility of auditing organization according to appendix 9 to this order.

1-1. Professional auditing organizations and auditing organizations represent the reporting in electronic format.

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 periodical 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 from the date of its first official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of March 26, 2015 No. 216

Form

List and reporting frequency professional auditing and auditing organizations


payment order

Name of the report

Representation term

1

2

3

Professional auditing organizations

1

Semi-annual report on activities of professional auditing organization

to the 15th following the accounting period

2

Annual report on carrying out professional development course of auditors by professional auditing organization and issues of certificates

till March 1 of the year following the accounting period

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