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

of December 15, 2015 No. 22-HK

About approval of Rules of certification of persons applying for assignment of qualification of the statutory auditor

(as amended on 04-06-2021)

According to Item 5 of article 39 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control", the Calculating committee on control of execution of the republican budget (further - Calculating committee) DECIDES:

1. Approve the enclosed Rules of certification of persons applying for assignment of qualification of the statutory auditor.

2. To provide to legal department 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 the direction on official publication in periodic printing editions and information system of law of Ad_let;

3) within ten calendar days after state registration of this normative resolution in the Ministry of Justice of the Republic of Kazakhstan the direction in the Republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

4) 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.

Chairman

K. Dzhanburchin

It is approved

Minister of Finance of the Republic of Kazakhstan

December 15, 2015

 

___________ B. Sultanov

Approved by the normative Resolution of Calculating committee on control of execution of the republican budget of the Republic of Kazakhstan of December 15, 2015 No. 22-HK

Rules of certification of persons applying for assignment of qualification of the statutory auditor

Chapter 1. General provisions

1. These rules of certification of persons applying for assignment of qualification of the statutory auditor (further - Rules) are developed according to Item 5 of article 39 of the Law of the Republic of Kazakhstan of November 12, 2015 "About the state audit and financial control" (further - the Law) and determine procedure for certification of persons applying for assignment of qualification of the statutory auditor of appropriate level.

2. In these rules the following concepts are used:

1) the appeal - the written address of the candidate following the results of the qualification examination about review of the decision held by the organization for confirmation of knowledge;

2) the appeal commission - the commission created by the organization for confirmation of knowledge for consideration of appeals of candidates;

3) qualification examination - procedure of accomplishment by the candidate of the examination module for disciplines of certification;

4) the organization for confirmation of knowledge - the organization which carries out the procedure of confirmation of knowledge for the candidates applying for assignment of qualification of the statutory auditor of appropriate level;

5) the examination module - the amount of tasks consisting of test questions and complex situational tasks;

6) examination committee - the commission created by the organization for confirmation of knowledge for implementation of check and assessment of results of qualification examination;

7) the candidate - the citizen of the Republic of Kazakhstan applying for assignment of qualification of the statutory auditor of appropriate level;

8) confirmation of knowledge of the candidate - assessment of level of knowledge of the candidate by means of passing qualification examination;

9) observers - persons performing observation of process of holding qualification examination;

10) the National commission on certification of persons applying for assignment of qualification of the statutory auditor (further - the National commission) - advisory advisory body which determines professional, business qualities of persons applying for assignment of qualification of the statutory auditor of appropriate level;

11) certification of persons applying for assignment of qualification of the statutory auditor (further - certification) - the procedure of assignment to the candidate of qualification of the statutory auditor of appropriate level, by means of confirmation of knowledge and interview in the National commission;

12) the certificate of the statutory auditor - the document of the established sample issued by the National commission, having special degree of protection, confirming assignment to the candidate of qualification of the statutory auditor of appropriate level according to appendix of 8 Rules;

13) Working body of the National commission - Calculating committee on control of execution of the republican budget (further - Calculating committee) which activities are determined by Regulations on the National commission.

Chapter 2. Procedure for certification of persons applying for assignment of qualification of the statutory auditor of appropriate level

3. Certification is performed on the following levels:

1) the internal statutory auditor in the respective area;

2) statutory auditor;

3) statutory auditor of the highest category.

4. Certification includes the following stages:

1) confirmation of knowledge of the candidate;

2) the candidate's interview in the National commission.

Paragraph 1. Confirmation of knowledge of the candidate

5. Confirmation of knowledge is carried out by the organization (further - the organization for confirmation of knowledge) determined according to the Law of the Republic of Kazakhstan "About public procurements".

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