ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 24, 2015 No. 280

About approval of standards of the state services in the field of financial accounting and audit

According to the subitem 1) article 10 of the Law of the Republic of Kazakhstan of April 15, 2013 "About the state services" PRIKAZYVAYU:

1. Approve enclosed:

1) the standard of the state service "Issue of the Certificate on Accreditation of Professional Auditing Organization" according to appendix 1 to this order;

2) the standard of the state service "Licensing for Implementation of Auditor Activities" according to appendix 2 to this order;

3) the standard of the state service "Issue of the Certificate on Accreditation of the Professional Organization of Accountants" according to appendix 3 to this order;

4) the standard of the state service "Issue of the Certificate on Accreditation of the Organization for Professional Certification of Accountants" according to appendix 4 to this order.

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 the direction it 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 from the date of its first official publication.

It is approved Minister of investments and development of the Republic of Kazakhstan "_____" __________ 2015

__________ A. Isekeshev

It is approved Minister of national economy of the Republic of Kazakhstan "_____" ___________ 2015

___________ E.Dosayev

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of April 24, 2015 No. 280

Standard of the state service "Issue of the Certificate on Accreditation of Professional Auditing Organization"

1. General provisions

1. The state service "Issue of the Certificate on Accreditation of Professional Auditing Organization" (further - the state service).

2. The standard of the state service is developed by the Ministry of Finance of the Republic of Kazakhstan (further - the Ministry).

3. The state service appears Committee of internal state audit of the Ministry (further - the service provider).

Reception of an application and issue of result of rendering the state service is performed through the web portal of "the electronic government" www.egov.kz, www.elicense.kz (further - the portal).

2. Procedure for rendering the state service

4. Terms of rendering the state service:

issue of the certificate - 4 (four) working days;

renewal of the certificate - 3 (three) working days;

issue of the duplicate of the certificate - 2 (two) working days.

The service provider within two working days from the moment of receipt of documents of uslugopoluchatel checks completeness of the submitted documents.

In case of factual determination of incompleteness of the submitted documents and (or) documents with the expired effective period, the service provider in the specified terms gives written motivated refusal in further review of the statement.

5. Form of rendering the state service - electronic (completely automated).

6. Result of rendering the state service - the certificate, renewal, issue of the duplicate about accreditations of professional auditing organization, or the motivated answer about refusal in rendering the state service in cases and on the bases provided in Item 9-1 of this standard of the state service.

The result of rendering the state service goes to uslugopoluchatel to "private office" in electronic form, certified by the digital signature (further - the EDS) the authorized person of the service provider.

In case of the request of uslugopoluchatel for receipt of the certificate on accreditation of professional auditing organization on paper the certificate on accreditation of professional auditing organization which is drawn up electronically is unpacked and certified by seal and the authorized signature of the service provider.

7. The state service is rendered to free of charge legal entities.

8. The working schedule of the portal - round the clock, except for technical breaks in connection with carrying out repair work (in case of the address of uslugopoluchatel after the termination of working hours, in days off and holidays according to the labor law of the Republic of Kazakhstan, reception of applications and issue of results of rendering the state service is performed the next working afternoon).

9. The list of the documents necessary for rendering the state service in case of the address of uslugopoluchatel on the portal:

1) request in electronic form, the uslugopoluchatel certified by the EDS according to appendix 1 to this standard of the state service;

2) form of data according to appendix 2 to this standard of the state service.

For renewal of the certificate on accreditation of professional auditing organization in case of change of legal address, and also for issue of the duplicate in case of loss, spoil of the certificate on accreditation of professional auditing organization if earlier granted certificate is drawn up in paper form, it is necessary to fill on the portal request in electronic form, the uslugopoluchatel certified by the EDS according to appendix 1 to this standard of the state service.

The service provider obtains data on state registration (re-registration) of the legal entity about accreditation of professional auditing organization from the corresponding state information systems through lock of "the electronic government".

Uslugopoluchatel agrees to use of the data which are the secret protected by the law, containing in information systems when rendering the state services if other is not provided by the laws of the Republic of Kazakhstan.

9-1. The bases for refusal in rendering the state service are:

1) establishment of unauthenticity of the documents submitted by uslugopoluchatel for receipt of the state service, and (or) these (data) containing in them;

2) discrepancy of uslugopoluchatel and (or) the provided materials, objects, supplied and the information necessary for rendering the state service, to the requirements established by the Rules of accreditation of professional auditing organizations approved by the order of the Minister of Finance of the Republic of Kazakhstan of July 18, 2006 No. 265 (it is registered in the Register of state registration of regulatory legal acts for No. 4336);

3) concerning uslugopoluchatel there is decision (sentence) of court on prohibition of activities or the separate types of activity requiring receipt of certain state service which took legal effect.

3. Procedure for appeal of decisions, actions (bezdeystviye) of the central state body, the service provider and (or) his officials concerning rendering the state services

10. Appeal of decisions, actions (bezdeystviye) of the Ministry, the service provider and (or) his officials concerning rendering the state services:

the claim is submitted in writing by the legal entity addressed to the head of the Ministry or replacement his face, and also addressed to the head of the service provider to the address specified in Item 12 of this standard of the state service.

In the claim of uslugopoluchatel its name, the postal address, reference number and date are specified. Confirmation of adoption of the claim is its registration (stamp, the entering number and date) in office of the Ministry, the service provider with indication of surname and initials of person which accepted the claim, term and the place of receipt of the answer to the made complaint.

The claim of uslugopoluchatel concerning rendering the state services which arrived to the service provider is subject to consideration within five working days from the date of its registration.

In case of disagreement with results of the rendered state service the uslugopoluchatel can address with the claim to authorized body by assessment and control of quality of rendering the state services.

The claim of uslugopoluchatel which arrived to authorized body by assessment and control of quality of rendering the state services is subject to consideration within fifteen working days from the date of its registration.

11. In case of disagreement with results of the rendered state service, the uslugopoluchatel has the right to take a legal action in the procedure established by the legislation of the Republic of Kazakhstan.

4. Other requirements taking into account features of rendering the state service including rendered electronically

12. Addresses of places of rendering the state service are placed:

1) on Internet resource of the Ministry: www.minfin.gov.kz;

2) on the portal: www.egov.kz.

13. Uslugopoluchatel has possibility of receipt of the state service electronically through the portal on condition of EDS availability.

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