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

of November 30, 2015 No. 20-HK

About approval of Rules of maintaining the register of persons having the certificate of the statutory auditor

According to Item 6 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 Rules of maintaining the register of persons having the certificate 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 November 30, 2015 No. 20-HK

Rules of maintaining the register of persons having the certificate of the statutory auditor

Chapter 1. General provisions

1. These rules of maintaining the register of persons having the certificate of the statutory auditor (further – Rules) are developed according to Item 6 of article 39 of the Law of the Republic of Kazakhstan "About the state audit and financial control" (further – the Law) and determine procedure for maintaining the register of persons having the certificate of the statutory auditor.

2. The register of persons having the certificate of the statutory auditor (further – the Register), is created for the purpose of the organization of their accounting in information system of the Highest auditor chamber of the Republic of Kazakhstan (further – the Highest auditor chamber).

Chapter 2. Procedure for maintaining Register

3. The register represents the information about persons having the certificate of the statutory auditor issued by the National commission on certification of persons applying for assignment of qualification of the statutory auditor (further – the National commission).

4. Maintaining the Register is performed by the Highest auditor chamber on paper and electronic carriers.

5. The highest auditor chamber:

1) is performed by inclusion in the Register of persons having the certificate of the statutory auditor;

2) is published by the list of persons having the certificate of the statutory auditor on Internet resource of the Highest auditor chamber;

3) makes changes and additions to the information about persons having the certificate of the statutory auditor within seven working days from the date of receipt of the relevant information.

6. The information about persons having the certificate of the statutory auditor is entered in the Register based on the following documents:

1) minutes of the National commission;

2) the statement of person having the certificate of the statutory auditor in the National commission about change of the data containing in the Register with appendix of supporting documents.

7. No. 2-HK is excluded according to Normative the Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of 24.03.2022

8. The register on the paper and electronic medium contains the following information about persons having the certificate of the statutory auditor:

1) surname, name, middle name (in case of its availability); birth date (number, month, year); individual identification number, number, date of issue and who issues the identity document;

2) the residence (at the time of filing of application about the admission to interview); phone number (working, house, mobile); e-mail address;

3) date and number of issue of the certificate on assignment of qualification of the statutory auditor of appropriate level;

4) date and number of the minutes of the National commission about assignment of qualification of the statutory auditor;

5) data on attraction to criminal, administrative, and also disciplinary responsibility for making of the minor offense discrediting public service (in the presence);

6) date and document number on confirmation of knowledge of the candidate;

7) data on change of personal data (surname, name, middle name) (in case of its availability);

8) data on place of employment and post (at the time of filing of application about the admission to interview);

9) data on working life of public service in system of bodies of the state audit and financial control and (or) the financial sphere and (or) services of internal audit (at the time of filing of application about the admission to interview);

10) data on working life in the international organizations and (or) subjects of the quasi-public sector in audit area (in the presence) (at the time of filing of application about the admission to interview);

11) data on education (number, date of issue of the diploma, name of educational institution, specialty, qualification);

12) data on national and (or) international professional qualifications in the field of financial accounting and audit and finance (date and certificate number);

13) date and number of the minutes of the National commission about withdrawal of the certificate and issue of the duplicate.

9. No. 2-HK is excluded according to Normative the Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of 24.03.2022

10. The register is on paper kept in the form of the book of registration of persons having the certificate of the statutory auditor which includes the data specified in Item 8 of these rules.

On the termination of year the Register is numbered, proshnurovyvatsya and sealed.

11. The register on paper and electronic carriers is stored and processed in the places unavailable to strangers, and in the conditions providing prevention of plunder, loss, misstatement, information counterfeit.

12. For the purpose of prevention of complete loss of the data containing in the Register on the electronic medium backup copies of the Register on the electronic medium which on permanent basis are stored in working body of the National commission, excluding their loss along with the original are created.

13. The working body of the National commission within ten working days makes changes and additions to the information about persons:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info