NORMATIVE RESOLUTION OF CALCULATING COMMITTEE ON CONTROL OF EXECUTION OF THE REPUBLICAN BUDGET OF THE REPUBLIC OF KAZAKHSTAN

of December 21, 2015 No. 23-HK

About approval of the Regulations on the National commission on certification of persons applying for assignment of qualification of the statutory auditor

According to Item 5 of article 39 of the Law of the Republic of Kazakhstan "About the state audit and financial control" the Highest auditor chamber of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Regulations on the National commission on certification of persons applying for assignment of qualification of the statutory auditor.

2. To provide to legal department of Calculating committee in the procedure established by the legislation:

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

2) within ten calendar days after state registration of this normative resolution 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 normative resolution on Internet resource of Calculating committee.

3. To impose control of execution of the normative resolution on the chief of staff of Calculating committee.

4. This normative resolution becomes effective after ten calendar days after day of its first official publication.

Approved by the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of December 21, 2015 No. 23-n/k

Regulations on the National commission on certification of persons applying for assignment of qualification of the statutory auditor

Chapter 1. General provisions

1. The regulations on the National commission on certification of persons applying for assignment of qualification of the statutory auditor (further - the Provision) are developed according to Item 2 of article 39 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" and determine powers and the organization of activities of the National commission on certification of persons applying for assignment of qualification of the statutory auditor (further - the National commission).

2. The national commission in the activities is guided by the Constitution of the Republic of Kazakhstan, legal acts of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan, this Provision and other regulatory legal acts of the Republic of Kazakhstan.

Chapter 2. Tasks of the National commission

3. The national commission conducts interview for the purpose of receipt of the comprehensive and objective characteristic of professional, business qualities and potential opportunities of persons applying for assignment of qualification of the statutory auditor.

Chapter 3. Functions of the National commission

4. According to tasks the following functions are assigned to the National commission:

1) withdrawal of the certificate of the statutory auditor on the bases, stipulated in Item the 8th article 39 of the Law of the Republic of Kazakhstan "About the state audit and financial control";

2) holding interviews with persons applying for assignment of qualification of the statutory auditor;

3) No. 13-HK is excluded according to Normative the Resolution of the Highest auditor chamber of the Republic of Kazakhstan of 26.09.2024

4) attraction as required officials and specialists of state bodies and the organizations, and also the non-state organizations to consideration of the questions which are within the competence of the National commission;

5) development of suggestions for improvement of normative legal and legal acts on the questions which are within the competence of the National commission;

6) implementation of other functions determined by the Chairman of the National commission necessary for realization of the tasks assigned to the National commission.

Chapter 4. Structure and organization of activities of the National commission

5. The national commission consists of the Chairman and members of the commission.

6. The chairman of the National commission is the Chairman of the Highest auditor chamber of the Republic of Kazakhstan.

Working body of the National commission is the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber).

The chairman of the National commission approves members in number of at least fourteen people based on the provided offers.

One representative from Administration of the President of the Republic of Kazakhstan, one representative from the Government of the Republic of Kazakhstan, five representatives from the Highest auditor chamber, five representatives from authorized body on internal state audit, deputies of Parliament of the Republic of Kazakhstan are part of the National commission (in coordination).

The representation is provided at the level of political government employees and/or administrative government employees of the case "A".

6-1. The working body of the National commission informs members of the National commission on notification requirement in written or oral form of the Chairman of the National commission about conflict of interest (personal interest of the member of the National commission can influence objective decision making) or possibility of its origin.

Members of the National commission in written or oral form notify the Chairman of the National commission on conflict of interest or possibility of its origin as soon as he knows of it if candidates are close relatives, cousins-in-laws.

The working body of the National commission takes measures for prevention and settlement of conflicting interests.

7. Chairman of the National commission:

1) performs the common directorship of activities of the National commission;

Determines 2) and approves the agenda, the place, time and format of holding meetings of the National commission;

3) presides over meetings of the National commission;

4) is approved by staff of the National commission;

5) is approved by the work plan of the National commission;

6) signs the certificates on assignment of qualification of the statutory auditor issued by the National commission.

During absence of the chairman of the National commission its functions are performed by the member of the commission determined by the chairman of the National commission.

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